P R E PA R E D B Y R O YA L M A L AY S I A N

C U S T O M S D E PA R T M E N T
For further enquiries, please contact Customs Call Center :

1 300 88 8500 (General Enquiries)

Operation Hours

Monday - Friday (8.30 a.m – 7.00 p.m)

email: ccc@customs.gov.my

For classification purposes please refer to Technical Services Department.

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 2 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%

Live Animals
Live Antelope 01.02 01 /
Live Bee (Lebah) 01.06 01 /
Live Buffalo (Kerbau) 01.02 01 /
Live Burung Bayan 01.06 01 /
Live Burung Kenari 01.06 01 /
Live Burung Layang-Layang 01.06 01 /
Live Burung Merbuk 01.06 01 /
Live Burung Murai 01.06 01 /
Live Burung Pipit 01.06 01 /
Live Burung Punai 01.06 01 /
Live Burung Tekukur 01.06 01 /
Live Burung Tempua 01.06 01 /
Live Burung Tiong Emas 01.06 01 /
Live Camel (Unta) 01.06 01 /
Live Cat (Kucing) 01.06 01 /
Live Chicken (Ayam) 01.05 01 /
Live Cockatoos (Kakak Tua) 01.06 01 /
Live Cow (Lembu) 01.02 01 /
Live Crow (Burung Gagak) 01.06 01 /
Live Deer (Rusa) 01.06 01 /
Live Dog (Anjing) 01.06 01 /
Live Dolphin (Ikan Lumba-lumba) 01.06 01 /
Live Duck (Itik) 01.05 01 /
Live Dugong (Manatee) 01.06 01 /
Live Elephant (Gajah) 01.06 01 /
Live Frog (Katak) 01.06 01 /
Live Geese (Angsa) 01.05 01 /
Live Goat (Kambing) 01.04 01 /
Live Horse (Kuda) 01.01 01 /
Live Lion (Singa) 01.06 01 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 3 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Live Monkey (Monyet) 01.06 01 /
Live Ostrich (Burung Unta) 01.06 01 /
Live Oxen 01.02 01 /
Live Parrot (Burung Nuri) 01.06 01 /
Live Peacock (Merak) 01.06 01 /
Live Pheasant (Burung Pegar) 01.06 01 /
Live Pig And Boar (Khinzir dan Babi Hutan) 01.03 01 /
Live Pigeon (Burung Merpati) 01.05 01 /
Live Rabbit (Arnab) 01.06 01 /
Live Red Eagle 01.06 01 /
Live Sea Lion (Singa Laut) 01.06 01 /
Live Sheep (Biri-biri) 01.04 01 /
Live Snake (Ular) 01.06 01 /
Live Tiger (Harimau) 01.06 01 /
Live Tortoise (Kura-kura) 01.06 01 /
Live Turkey (Ayam Belanda) 01.05 01 /
Live Turtle (Penyu) 01.06 01 /
Live Whale (Ikan Paus) 01.06 01 /

Meat & Edible Meat Offal

Beef Bone (Tulang Lembu) 02.04 02 /
Camel Meat (Fresh, Chilled, Frozen) 02.08 02 /
Dada, Kepak Dan Lain-Lain Bahagian Ayam
02.07 02 /
Segar/ Sejuk/ Sejuk Beku
Daging Angsa (Segar/ Sejuk/ Sejuk Beku) 02.07 02 /
Daging Ayam (Chicken Meat) (Segar/ Sejuk/
02.07 02 /
Sejuk Beku)
Daging Ayam Belanda/ Turkey Meat (Segar/
02.07 02 /
Sejuk/ Sejuk Beku)
Daging Burung Puyuh/ Quail (Segar/ Sejuk/
02.07 02 /
Sejuk Beku)
Daging Itik (Segar/ Sejuk/ Sejuk Beku) 02.07 02 /
Daging Kerbau (Segar/ Sejuk/ Sejuk Beku) 02.02 02 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 4 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Daging Lembu (Segar/ Sejuk/ Sejuk Beku) 02.02 02 /
Daging Rusa/ Deer Meat (Segar/ Sejuk/ Sejuk
02.08 02 /
Beku)
Dolphin Meat (Fresh, Chilled, Frozen) 02.08 02 /
Dried pork skin/ Kulit Khinzir Kering 02.10 02 /
Freeze dried chicken dice 02.10 02 /
Frog's Legs/ Kaki Katak (Fresh, Chilled,
02.08 02 /
Frozen)
Hati Ayam (Chicken Liver) 02.07 02 /
Monkey Meat (Fresh, Chilled, Frozen) 02.08 02 /
Mutton (Daging Kambing) (Segar/ Sejuk/
02.04 02 /
Sejuk Beku)
Pedal Ayam (Fresh, Chilled, Frozen) 02.01 02 /
Pork Meat (Daging Khinzir/ Babi) (Segar/
02.03 02 /
Sejuk/ Sejuk Beku)
Rabbit Meat/ Daging Arnab (Fresh, Chilled,
02.08 02 /
Frozen)
Snake Meat (Fresh, Chilled, Frozen) 02.08 02 /
Whale Meat (Fresh, Chilled, Frozen) 02.08 02 /

Fish & Sea Creatures

Abalone (Fresh, Chilled Or Frozen) 03.07 03 /
Bamboo Shell (Segar/ Sejuk/ Sejuk Beku) 03.07 03 /
Crab In Can 03.06 03 /
Cuttlefish (Dried, Smoked, Salted Or In Brine) 03.07 03 /
Cuttlefish (Fresh, Chilled Or Frozen) 03.07 03 /
Fillet Ikan (Segar/ Sejuk/ Frozen) 03.04 03 /
Fish Flour Or Pallet 03.05 03 /
Fresh Ikan Bilis (Anchovies) 03.02 03 /
Fresh Ikan Bilis Halus 03.02 03 /
Freshwater Fish Liver, Roes (Salted, Smoked
03.05 03 /
Or In Brine), (Telur Ikan)

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 5 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Gelama Belah (Salted Gelama) 03.05 03 /
Ikan ( Sejuk Beku/ Frozen) 03.03 03 /
Ikan (Segar/ Sejuk) 03.02 03 /
Ikan Bilis (dried) 03.05 03 /
Ikan Hiasan 03.01 03 /
Ikan Jeruk 03.05 03 /
Ikan Kering / Masin 03.05 03 /
Ikan Masin Bulu Ayam 03.05 03 /
Ikan Pekasam 03.05 03 /
Ikan Talang Masin 03.05 03 /
Ikan Tamban ( Kering) 03.05 03 /
Ikan Tamban (Segar/ Sejuk) 03.02 03 /
Ikan Tamban (Sejuk Beku/ Frozen) 03.03 03 /
Isi/Fillet Ikan Yu (Segar) 03.04 03 /
Jellyfish (Fresh, Chilled, Dried, Frozen, Salted
03.07 03 /
Or Smoked) - Obor-Obor
Kerang (Segar/ Sejuk/ Sejuk Beku) 03.07 03 /
Ketam (Segar/ Sejuk/ Sejuk Beku) 03.06 03 /
Kupang/ Mussels (Segar/ Sejuk/ Sejuk Beku) 03.07 03 /
Lala (Segar/ Sejuk/ Sejuk Beku) 03.07 03 /
Live Carp Fish 03.01 03 /
Live Catfish Fish (Keli) 03.01 03 /
Live Cuttlefish 03.07 03 /
Live Eels Fish (Belut) 03.01 03 /
Live Grouper Fish (Kerapu) 03.01 03 /
Live Heering Fish 03.01 03 /
Live Ikan Gelama 03.01 03 /
Live Ikan Haruan 03.01 03 /
Live Ikan Jenahak 03.01 03 /
Live Ikan Parang 03.01 03 /
Live Ikan Patin 03.01 03 /
Live Ikan Puyu 03.01 03 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 6 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Live Ikan Sepat 03.01 03 /
Live Ikan Terubuk 03.01 03 /
Live Mackerel Fish 03.01 03 /
Live Milkfish Fish 03.01 03 /
Live Mussels 03.07 03 /
Live Oyster/ Tiram Hidup 03.07 03 /
Live Salmon Fish 03.01 03 /
Live Sardine Fish 03.01 03 /
Live Scallops 03.07 03 /
Live Squid 03.07 03 /
Live Tilapias Fish (Talapia) 03.01 03 /
Live Trout Fish 03.01 03 /
Live Tunas Fish 03.01 03 /
Lobster (Segar/ Sejuk/ Sejuk Beku) 03.06 03 /
Lobster In Can 03.06 03 /
Marine Fish Liver, Roes (Salted, Smoked Or In
03.05 03 /
Brine), (Telur Ikan)
Mussels (Dried, Smoked, Salted Or In Brine) 03.07 03 /
Mussels (Fresh, Chilled Or Frozen) 03.07 03 /
Ornamental Fish 03.01 03 /
Oyster (Dried, Smoked, Salted Or In Brine) 03.07 03 /
Oyster/ Tiram (Fresh, Chilled Or Frozen) 03.07 03 /
Scallops (Dried, Smoked, Salted Or In Brine) 03.07 03 /
Scallops (Fresh, Chilled Or Frozen) 03.07 03 /
Seacucumber (Live, Fresh, Chilled, Frozen,
03.08 03 /
Salted, Smoke, Dried)
Shrimp And Prawn In Can 03.06 03 /
Siput Sedut (Fresh, Chilled Or Frozen) 03.07 03 /
Siput Sedut (Dried, Smoked, Salted Or In
03.07 03 /
Brine)
Sirip Ikan Yu/ Shark Fin 03.05 03 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 7 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Sotong Kembang/ Rendam (Expanded/
03.07 03 /
Soaked)
Squid (Dried, Smoked, Salted Or In Brine) 03.07 03 /
Squid (Fresh, Chilled Or Frozen) 03.07 03 /
Tiger Prawn (Fresh, Chilled Or Frozen) 03.06 03 /
Tulang Ikan Merah/ Talang Masin 03.05 03 /
Udang Geragau 03.06 03 /
Udang Kering / Dried Shrimps 03.06 03 /
Udang/ Prawn (Segar / Sejuk / Sejuk Beku) 03.06 03 /

Milk & Dairy Product

Butter 04.05 04 /
Buttermilk 04.03 04 /
Butteroil 04.05 04 /
Dairy Spreads 04.05 04 /
Flavoured Yogurt 04.03 04 /
Ghee/ Minyak Sapi 04.05 04 /
Keju/ Cheese 04.06 04 /
Plain Yogurt 04.03 04 /
Susu Segar/ Fresh Milk 04.01 04 /

Egg
Telur Ayam 04.07 04 /
Telur Ayam Kampung 04.07 04 /
Telur Itik 04.07 04 /
Telur Masin (Itik)/ Salted Duck Egg 04.07 04 /
Telur Penyu 04.07 04 /
Telur Pindang/ Century Egg 04.07 04 /
Telur Puyuh/ Quail Egg 04.07 04 /

Honey & Birds' Nest

Birds' Nest/ Sarang Burung 04.10 04 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 8 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Madu (Natural Honey) 04.09 04 /

Live Tree & Ornamental Plant

Chicory Plant 06.01 06 /
Chicory Root 06.01 06 /
Cutflowers 06.03 06 /
Flower Plant/ Pokok Bunga 06.02 06 /
Fresh Lichens 06.04 06 /
Fresh Mosses (Kulat sisih) 06.04 06 /
Pokok Bunga Hidup 06.02 06 /

Vegetables
Akar Teratai/ Lotus Root 07.04 07 /
Bawang Besar (Dried)/ Onion 07.12 07 /
Bawang Besar/ Onion (Fresh) 07.03 07 /
Bawang Holland (Fresh) 07.03 07 /
Bawang Jeruk 07.11 07 /
Bawang Kecil (Fresh)/ Fresh Shallots 07.03 07 /
Bawang Kuning Holland (Dried) 07.12 07 /
Bawang Merah (Dried) 07.12 07 /
Bawang Perai/ Leeks (Fresh) 07.03 07 /
Bawang Putih (Dried) 07.12 07 /
Bawang Putih / Garlic (Fresh) 07.03 07 /
Bayam/ Spinach 07.09 07 /
Bendi/ Ladies Finger/ Okra 07.09 07 /
Brokoli / Broccoli 07.04 07 /
Brussel Sprout 07.04 07 /
Buah Zaitun (Olive) 07.09 07 /
Celery 07.09 07 /
Cendawan (Dalam Tin) 07.11 07 /
Chayote/ English Gourd 07.09 07 /
Cili Jeruk 07.11 07 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 9 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Cili Segar (Pelbagai)/ Assorted Fresh Chillies 07.09 07 /
Daun Bawang (Fresh) 07.03 07 /
Daun Parsley 07.09 07 /
Daun Salad 07.04 07 /
Dhall - Bengal Gram/ Chana Dhall (Dried) 07.13 07 /
Dhall - Golden Lentils/Toor Dhall (Dried) 07.13 07 /
Dhall - Green Lentils/Mung Dhall (Dried) 07.13 07 /
Dhall - Red Gram/ Masoor Dhall (Dried) 07.13 07 /
Dhall - White Lentils/ Urad Dhall (Dried) 07.13 07 /
Dhall - Yellow Lentils/Malawi Dhall (Dried) 07.13 07 /
French Beans 07.08 07 /
Fresh Asparagus 07.09 07 /
Fresh Mushroom/ Cendawan 07.09 07 /
Frozen Sweet Corn 07.10 07 /
Globe Artichoke 07.09 07 /
Jagung 07.09 07 /
Jagung (Dalam Tin) 07.11 07 /
Kacang Botol/ Four Angle Bean/ Winged Bean 07.08 07 /
Kacang Buncis 07.08 07 /
Kacang Kelor/ Drumstick Vegetable 07.08 07 /
Kacang Kuda (Chickpeas) (Dried) 07.13 07 /
Kacang Panjang/ Long Bean 07.08 07 /
Kailan 07.09 07 /
Kangkung 07.09 07 /
Keledek/ Sweet Potato 07.06 07 /
Kubis Bunga/ Cauliflower 07.04 07 /
Kubis/ Cabbage (Pelbagai) 07.04 07 /
Labu Air 07.09 07 /
Labu/ Pumpkin 07.09 07 /
Lada Benggala/ Capsicum 07.09 07 /
Lettuce 07.05 07 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 10 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Lobak Merah/ Carrot 07.06 07 /
Lobak Putih/ White Raddish 07.06 07 /
Mixed Vegetable (Dried) 07.12 07 /
Mixed Vegetable (Sejuk Beku) 07.10 07 /
Mixed Vegetables Pickles 07.11 07 /
Mushroom (Dried) 07.12 07 /
Mushroom (Fresh) 07.09 07 /
Pak Choy 07.09 07 /
Peria/ Bitter Gourd 07.09 07 /
Petai 07.08 07 /
Petola/ Butternut Squash 07.09 07 /
Preserved Vegetables 07.10 07 /
Pucuk Paku 07.09 07 /
Pucuk Paku Merah 07.09 07 /
Putik Jagung/ Baby Corn 07.09 07 /
Rebung Buluh/ Bamboo Shoot (Segar) 07.09 07 /
Sago Pith 07.14 07 /
Sawi Masin 07.11 07 /
Sawi/ Mustard 07.04 07 /
Sayuran Beku (Frozen Vegetable) 07.10 07 /
Sayuran Campur Beku (Frozen Mixture Of
07.10 07 /
Vegetables)
Selada Air/ Water Cress 07.09 07 /
Sengkuang 07.06 07 /
Shiitake (Dong-Gu) (Dried) 07.12 07 /
Shitakei Mushrooms 07.09 07 /
Taugeh/ Beansprout 07.09 07 /
Terung (Eggplant) 07.09 07 /
Tianjin Preserved Vegetable 07.11 07 /
Timun/ Cucumber 07.07 07 /
Tomato 07.02 07 /
Tomato Cherry 07.02 07 /
Turnip 07.06 07 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 11 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Ubi Kayu (Dried) 07.14 07 /
Ubi Kayu (Fresh, Chilled, Frozen) 07.14 07 /
Ubi Kayu (Manioc/ Cassava) Sliced Or Pellet 07.14 07 /
Ubi Keladi (Dried) 07.14 07 /
Ubi Keladi/ Yam (Fresh, Chilled, Frozen) 07.14 07 /
Ubi Keledek (Dried) 07.14 07 /
Ubi Keledek (Fresh, Chilled, Frozen) 07.14 07 /
Ubi Kentang (Potato) 07.01 07 /
White Fungus (Dried) 07.12 07 /
White Fungus (Fresh) 07.09 07 /

Fruits & Nuts

Anggur (Grapes) 08.06 08 /
Apple (Green Skin) 08.08 08 /
Apple (Red Skin, Gala) 08.08 08 /
Apple Fuji 08.08 08 /
Asam Gelugur/ Keping 08.10 08 /
Asam Jawa Kering (Dried Tamarind) 08.13 08 /
Asam Jawa/ Tamarind 08.10 08 /
Avokado/ Avocado 08.04 08 /
Bacang 08.04 08 /
Belimbing Buluh 08.10 08 /
Betik (Papaya) 08.07 08 /
Bilberry/ Billberries 08.10 08 /
Blackberries 08.10 08 /
Braised Peanuts 08.02 08 /
Brazil Nut 08.01 08 /
Buah Aprikot/ Apricot 08.09 08 /
Buah Beruas 08.04 08 /
Buah Bidara 08.10 08 /
Buah Black Currants 08.10 08 /
Buah Cermai (Goose Berries) 08.10 08 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 12 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Buah Ciku/ Sapodilla 08.10 08 /
Buah Kedondong, Amra 08.10 08 /
Buah Kelapa Muda/ Young Coconut 08.01 08 /
Buah Kelapa Tua/ Coconut 08.01 08 /
Buah Kiwi 08.10 08 /
Buah Kundang 08.10 08 /
Buah Lai 08.08 08 /
Buah Laici (Segar)/ Lychee 08.10 08 /
Buah Mangga/ Mango Fruit 08.04 08 /
Buah Naga/ Passion Fruit 08.10 08 /
Buah Pic (Peach) 08.09 08 /
Buah Plum 08.09 08 /
Buah Red Currants 08.10 08 /
Buah Sentul 08.10 08 /
Buah Tampoi 08.10 08 /
Buah Tin Kering 08.04 08 /
Buah White Currants 08.10 08 /
Cashew Nuts in Shell 08.01 08 /
Cempedak 08.10 08 /
Cherry 08.09 08 /
Cherry Assorted (Preserved) 08.12 08 /
Cranberries 08.10 08 /
Delima (Pomegranate) 08.10 08 /
Dokong 08.10 08 /
Dried Apple 08.13 08 /
Dried Apricot 08.13 08 /
Dried Avocados 08.04 08 /
Dried Berries 08.13 08 /
Dried Durian 08.13 08 /
Dried Guava 08.04 08 /
Dried Kiwifruit 08.13 08 /
Dried Longan 08.13 08 /
Dried Mango/ Mangga Kering 08.04 08 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 13 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Dried Mangosteen/ Manggis Kering 08.04 08 /
Dried Mixture Of Fruits/ Campuran Buah-
08.13 08 /
buahan Kering
Dried Mixture Of Nuts/ Campuran Kekacang
08.13 08 /
Kering
Dried Mixtures Of Fruits And Nuts/ Campuran
08.13 08 /
Buah-buahan dan Kekacang Kering
Dried Orange 08.05 08 /
Dried Papaya 08.13 08 /
Dried Pear 08.13 08 /
Dried Pineapples 08.04 08 /
Dried Prune 08.13 08 /
Dried Strawberries 08.13 08 /
Dried Watermelon 08.13 08 /
Duku 08.10 08 /
Durian 08.10 08 /
Durian Belanda (Soursop) 08.10 08 /
Epal 08.08 08 /
Fermented Dried Bean 08.13 08 /
Frozen Berries 08.11 08 /
Frozen Durian 08.11 08 /
Frozen Mangosteen 08.11 08 /
Frozen Strawberries 08.11 08 /
Gambir/ Gambier 08.13 08 /
Honey Orange 08.05 08 /
Jambu Air 08.10 08 /
Jambu Batu/ Guava 08.04 08 /
Kacang Almond (Dried) 08.02 08 /
Kacang Almond (Fresh) 08.02 08 /
Kacang Gajus (Dried) 08.01 08 /
Kacang Gajus/ Cashew (Fresh) 08.01 08 /
Kacang Hazel (Dried) 08.02 08 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 14 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Kacang Hazel (Fresh) 08.02 08 /
Kacang Hijau (Dried) 08.02 08 /
Kacang Hijau (Fresh) 08.02 08 /
Kacang Hitam (Dried) 08.02 08 /
Kacang Hitam (Fresh) 08.02 08 /
Kacang Kuda (Dried) 08.02 08 /
Kacang Kuda (Fresh) 08.02 08 /
Kacang Merah (Dried) 08.02 08 /
Kacang Merah (Fresh) 08.02 08 /
Kacang Walnut (Dried) 08.02 08 /
Kacang Walnut (Fresh) 08.02 08 /
Kelapa Parut Kering/ Dessicated Coconut 08.01 08 /
Kelapa Parut/ Grated Coconut 08.01 08 /
Kelapa/ Coconut 08.01 08 /
Kismis/ Raisin 08.06 08 /
Kuinin 08.04 08 /
Kurma Kering/ Dried Dates 08.04 08 /
Kurma Segar/ Fresh Dates (Khalal) 08.04 08 /
Langsat 08.10 08 /
Lemon 08.05 08 /
Limau Bali/ Pamelo 08.05 08 /
Limau Gedang (Grapefruit) 08.05 08 /
Limau Kasturi 08.05 08 /
Limau Nipis 08.05 08 /
Limau/ Lime 08.05 08 /
Loganberries 08.10 08 /
Lokam (Limau Mandarin) 08.05 08 /
Longan Kering/ Dried Longan 08.13 08 /
Longan/Mata Kucing Segar 08.10 08 /
Macadamia Nuts 08.02 08 /
Macang 08.04 08 /
Mangga Kering/ Dried Mango 08.04 08 /
Manggis/ Mangoesteen 08.04 08 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 15 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Markisa/ Passion Fruit 08.10 08 /
Mempelam 08.04 08 /
Mulberries 08.10 08 /
Nangka/ Jack Fruit 08.10 08 /
Nenas/ Pineapple 08.04 08 /
Oren/ Orange 08.05 08 /
Pear 08.08 08 /
Pisang Berangan 08.03 08 /
Pisang Emas 08.03 08 /
Pisang Kaki/ Persimmon 08.10 08 /
Pisang Kering 08.03 08 /
Pisang Rastali 08.03 08 /
Pisang Salai 08.03 08 /
Pisang/ Banana 08.03 08 /
Pistachios Nuts 08.02 08 /
Preserved Strawberry 08.12 08 /
Prune Powder 08.13 08 /
Pulasan 08.10 08 /
Quince 08.08 08 /
Rambai 08.10 08 /
Rambutan 08.10 08 /
Raspberries 08.10 08 /
Salak, Salacca (Snake Fruit) 08.10 08 /
Serbuk Strawberi 08.13 08 /
Starfruit (Belimbing Besi) 08.10 08 /
Sukun/ Breadfruit 08.10 08 /
Sweet Prune Powder 08.13 08 /
Tamarind 08.10 08 /
Tembikai (Kuning/ Merah)/ Watermelon 08.07 08 /
Tembikai Susu/ Honey Dew 08.07 08 /

Coffee & Tea

Biji Kopi Panggang/ Roasted Coffee Beans 09.01 09 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 16 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Biji Kopi/ Coffee Beans (Segar) 09.01 09 /
Kopi/ Coffee (Serbuk/ Uncang/ Sachet/
09.01 09 /
Powder)
Teh Cina/ Chinese Tea -Pelbagai (Teh Hitam/
09.02 09 /
Hijau)
Teh Hijau/ Green Tea (Termasuk Yang
09.02 09 /
Berperisa)
Teh Hitam/ Black Tea (Termasuk Yang
09.02 09 /
Berperisa)

Spices
Bijan Putih/ Hitam 09.10 09 /
Biji Ketumbar/ Coriander 09.09 09 /
Buah Keras/ Candlenut 09.10 09 /
Buah Pala Segar/ Fresh Nutmeg 09.08 09 /
Buah Pelaga/ Cardamom 09.10 09 /
Bunga Cengkih/ Clove 09.10 09 /
Bunga Lawang (Badian) 09.10 09 /
Chicken Curry Paste/ Spices 09.10 09 /
Chicken Kurma Paste 09.10 09 /
Cili Kering 09.04 09 /
Cili Kering -Serbuk 09.04 09 /
Daun Bay/ Bay Leaf 09.10 09 /
Daun Cekur 09.10 09 /
Daun Kari 09.10 09 /
Daun Kesum 09.10 09 /
Daun Ketumbar 09.10 09 /
Daun Kucai 09.10 09 /
Daun Kunyit/ Turmeric Leaf 09.10 09 /
Daun Limau Purut 09.10 09 /
Daun Mengkudu 09.10 09 /
Daun Pandan 09.10 09 /
Daun Pegaga 09.10 09 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 17 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Daun Salam (Indian Bay Leaf/ Indonesian Bay
09.10 09 /
Leaf)
Daun Selon 09.10 09 /
Daun Sup 09.10 09 /
Fish Curry Paste 09.10 09 /
Halba/ Fenugreek 09.10 09 /
Halia Serbuk 09.10 09 /
Halia/ Ginger 09.10 09 /
Jintan Halus/ Jintan Manis/ Fennel (Bijian/
09.09 09 /
Serbuk)
Jintan Hitam/ Black Cumin/ Habbatussauda
09.10 09 /
(Bijian/ Serbuk)
Jintan Putih/ Jintan Kasar/ Cumin/ Caraway
09.09 09 /
(Bijian/ Serbuk)
Ketumbar Serbuk/ Coriander Powder 09.09 09 /
Kulit Kayu Manis (Serbuk) 09.06 09 /
Kulit Kayu Manis/ Cinnamon 09.06 09 /
Kunyit Campuran (Serbuk) 09.10 09 /
Kunyit Hidup 09.10 09 /
Kunyit Serbuk/ Turmeric Powder 09.10 09 /
Lada Hitam/ Black Pepper (Serbuk/ Bijian) 09.04 09 /
Lada Putih/ White Pepper (Serbuk/ Bijian) 09.04 09 /
Lada Sulah 09.04 09 /
Lemon Grass 09.10 09 /
Lengkuas/ Galangal 09.10 09 /
Lengkuas/ Galangal Serbuk 09.10 09 /
Mixed Spices 09.10 09 /
Rempah Briyani 09.10 09 /
Rempah Kari Ayam 09.10 09 /
Rempah Kari Daging 09.10 09 /
Rempah Kari Ikan 09.10 09 /
Rempah Kurma 09.10 09 /
Rempah Ratus 09.10 09 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 18 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Rempah Soto 09.10 09 /
Rempah Sup 09.10 09 /
Serai 09.10 09 /
Serai Serbuk 09.10 09 /
Serbuk Mee Hoon Sup 09.10 09 /
Serbuk Rempah Kurma 09.10 09 /
Serbuk Rempah Kuzi 09.10 09 /
Serbuk Rempah Masak Kicap Daging 09.10 09 /
Serbuk Rempah Nasi Beriani 09.10 09 /
Serbuk Rempah Nasi Dagang 09.10 09 /
Serbuk Rempah Rendang 09.10 09 /
Serbuk Rempah Sup Ekor 09.10 09 /
Serbuk Rempah Sup Kepala Ikan 09.10 09 /
Serbuk Rempah Sup Soto 09.10 09 /
Serbuk Sup Siam 09.10 09 /
Sup Bunjut 09.10 09 /
Sup Bunjut Tulang 09.10 09 /
Chicken Abalone (Perencah) 21.03 21 /
Halia (Preserve Paste) 21.03 21 /

Cereals
Barley/ Barli 10.03 10 /
Beras Basmathi 10.06 10 /
Beras Hancur 10.06 10 /
Beras Hancur/ Broken Rice (Makanan Haiwan/
10.06 10 /
Animal Feed)
Beras Perang/ Brown Rice 10.06 10 /
Beras Pulut Hitam/ Black Glutinous Rice 10.06 10 /
Beras Pulut/ Glutinous Rice 10.06 10 /
Beras Wangi/ Fragrant Rice 10.06 10 /
Beras/ Rice 10.06 10 /
Biji Gandum/ Wheat 10.01 10 /
Buckwheat, Millet 10.08 10 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 19 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Grain (Sorghum) 10.07 10 /
Ketupat Nasi (Beras) 10.06 10 /
Maize (Corn) 10.05 10 /
Oats 10.04 10 /
Quinoa 10.08 10 /
Rye 10.02 10 /
Wheat 10.01 10 /

Flour & Starch

Barley Powder/ Serbuk Barli 11.04 11 /
Biji Sago 11.06 11 /
Kanji Jagung/ Corn Starch 11.08 11 /
Kanji Ubi Kentang/ Potatoes Starch 11.08 11 /
Oat Powder 11.02 11 /
Potato (Flour, Flakes, Granules, Pellet) 11.05 11 /
Rolled And Flaked Of Oat 11.04 11 /
Tepung Attar 11.01 11 /
Tepung Beras/ Rice Flour 11.02 11 /
Tepung Gandum Halus 11.01 11 /
Tepung Gandum/ Wheat Flour 11.01 11 /
Tepung Jagung/ Corn Flour 11.02 11 /
Tepung Muruku 11.03 11 /
Tepung Pau 11.03 11 /
Tepung Pulut/ Glutinous Rice Flour 11.02 11 /
Tepung Sagu 11.06 11 /
Tepung Ubi Kayu 11.06 11 /
White Rice Flake (Emping) 11.04 11 /

Soy Bean, Ground Nut & Copra

Copra (Isi Kelapa Kering) 12.03 12 /
Kacang Soya (Soybean) 12.01 12 /
Kacang Tanah (Ground nuts) 12.02 12 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 20 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%

Oil Seeds
Biji Sawi/Mustard Seed 12.07 12 /
Cotton Seed 12.07 12 /
Sesamum Seed 12.07 12 /
Melon Seed 12.07 12 /
Pumpkin Seed 12.07 12 /
Palm Nut 12.07 12 /

Part of Plants
Agarwood Chips, Crushed Or Powdered Form 12.11 12 /
Batang Keladi 12.12 12 /
Biji Selaseh/ Basil Seeds 12.11 12 /
Biji Teratai Kering/ Dried Lotus Seed 12.12 12 /
Daun Pudina 12.11 12 /
Daun Selasih 12.11 12 /
Ginseng Roots 12.11 12 /
Kenaf seeds 12.09 12 /
Onion seeds 12.09 12 /
Seaweed Original 12.12 12 /
Soya Bean Flour 12.08 12 /
Spirulina 12.12 12 /
Tongkat Ali 100% Powder 12.11 12 /

Vegetables Extract
Agar-Agar (Jelly) 13.02 13 /
Agar-Agar Serbuk/ Crystal Jelly 13.02 13 /
Gum Arabic 13.01 13 /

Vegetables Plaiting & Other Vegetables Products

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 21 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Batang Pisang (Empulur, Umbut) 14.04 14 /
Daun Kelapa 14.04 14 /
Daun Ketupat Palas 14.04 14 /
Daun Ketupat Ready To Use 14.04 14 /
Daun Pisang (Banana Leaf) 14.04 14 /
Daun Rokok (Daun Nipah) 14.04 14 /
Daun Sireh (Betel Leaf) 14.04 14 /
Rotan (Rattan) 14.01 14 /

Fat & Oil

Babassu Oil 15.13 15 /
Bee Wax 15.21 15 /
Buffalo Fat 15.02 15 /
Butter Palm 15.17 15 /
Camel Fat (Liquid Fraction) 15.06 15 /
Camel Fat (Solid Fraction) 15.06 15 /
Carnauba Wax 15.21 15 /
Castor Oil 15.15 15 /
Chicken Fat 15.01 15 /
Corn Cooking Oil 15.15 15 /
Cotton Seed Oil 15.12 15 /
Cotton Wax 15.21 15 /
Cow Fat 15.02 15 /
Crude glycerol 15.20 15 /
Crude Palm Oil 15.11 15 /
Crude Soya Bean Oil 15.07 15 /
Dolphin Fat (Liquid Fraction) 15.04 15 /
Dolphin Fat (Solid Fraction) 15.04 15 /
Duck Fat 15.01 15 /
Flax Wax 15.21 15 /
Geese Fat 15.01 15 /
Goat Fat 15.02 15 /
Ground Nut Oil (crude) 15.08 15 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 22 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Horse Fat 15.02 15 /
Illipenut Oil 15.15 15 /
Jojoba Oil 15.15 15 /
Linseed Oil 15.15 15 /
Marjerin/ Margarine 15.17 15 /
Minyak Bijan/ Sesame Oil 15.15 15 /
Minyak Bunga Matahari/ Sunflower Oil 15.12 15 /
Minyak Kunyit/ Turmeric Oil 15.15 15 /
Minyak Masak Kacang (Ground Nut Cooking
15.08 15 /
Oil)
Minyak Masak Kelapa (Coconut Cooking Oil) 15.13 15 /
Minyak Masak Kelapa Sawit (Palm Cooking
15.11 15 /
Oil)
Minyak Zaitun (Olive Oil) 15.09 15 /
Mustard Oil 15.14 15 /
Oxen Fat 15.02 15 /
Palm Kernel Oil 15.13 15 /
Palm Wax 15.21 15 /
Pig Fat 15.01 15 /
Prayer'S Oil 15.18 15 /
Pure Glycerine 15.20 15 /
Pure Sesame Oil 15.15 15 /
Rape Oil 15.14 15 /
Safflower Oil 15.12 15 /
Sheep Fat 15.02 15 /
Spermaceti (Sperm Whale) 15.21 15 /
Tung Oil 15.15 15 /
Turkey Fat 15.01 15 /
Vegetable Ghee 15.17 15 /
Vegetable Wax 15.21 15 /
Virgin Olive Oil 15.09 15 /
Whale Fat (Liquid Fraction) 15.04 15 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 23 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Whale Fat (Solid Fraction) 15.04 15 /

Preparations of Meat
Ayam Goreng/ Fried Chicken 16.02 16 /
Ayam Perap (Marinate) 16.02 16 /
Beef Ball 16.02 16 /
Beef Sausage 16.01 16 /
Bun Berinti Ayam 16.02 16 /
Bun Berinti Daging 16.02 16 /
Burger Ayam 16.02 16 /
Burger Daging 16.02 16 /
Chaosansi (Dalam Tin) 16.02 16 /
Chicken Meatball 16.02 16 /
Chopped Pork And Ham (Canned) 16.02 16 /
Daging Burger 16.02 16 /
Daging Cincang (Diproses Dengan Campuran
16.02 16 /
Bahan Lain)
Daging Kambing (Diperap/ Marinated) 16.02 16 /
Daging Lembu (Diperap/ Marinated) 16.02 16 /
Dim Sum Filled With Chicken Or Meat 16.02 16 /
Food Preparation Of Chicken 16.02 16 /
Food Preparation Of Pork 16.02 16 /
Food Preparation Of Swine 16.02 16 /
Frozen Breaded Chicken Drummet 16.02 16 /
Frozen Fried Chicken 16.02 16 /
Kari Ayam (Dalam Tin) 16.02 16 /
Kari Daging (Dalam Tin) 16.02 16 /
Keropok Ikan 16.02 16 /
Keropok Udang 16.02 16 /
Kurma Ayam (Dalam Tin) 16.02 16 /
Meat Ball 16.02 16 /
Mixture Of Chicken And Pork Jerky 16.02 16 /
Mutton Curry (Canned) 16.02 16 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 24 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Nugget (Ayam) 16.02 16 /
Nugget (Daging) 16.02 16 /
Pau (Ayam/Daging) 16.02 16 /
Pie (Berinti Daging/Ayam) 16.02 16 /
Pork Ball 16.02 16 /
Pork Jerky 16.02 16 /
Prepared Meat Chicken Burger 16.02 16 /
Prepared Meat Chicken Cocktail 16.02 16 /
Prepared Meat Chicken Satay 16.02 16 /
Prepared Meatchicken Bbq Dlite 16.02 16 /
Satay Ayam 16.02 16 /
Satay Daging 16.02 16 /
Serunding Ayam 16.02 16 /
Serunding Daging 16.02 16 /
Serunding Ikan 16.02 16 /
Shushi 16.02 16 /
Snek - Sotong Kering 16.02 16 /
Sosej Ayam/ Chicken Sausage 16.01 16 /
Spiced Pork Cubes (Dalam Tin) 16.02 16 /
Stewed Pork 16.02 16 /
Sup Ayam (Dalam Tin) 16.02 16 /
Tulip Pork Luncheon Meat (Dalam Tin) 16.02 16 /
Tulip Pork Luncheon Meat With Bacon (Dalam
16.02 16 /
Tin)

Preparations of Fish
Bebola Ikan/ Fish Ball 16.04 16 /
Fish With Salted Black Beans (Dalam Tin) 16.04 16 /
Fried Dace (Dalam Tin) 16.04 16 /
Fried Dace With Salted Black Beans (Dalam
16.04 16 /
Tin)
Frozen Otak-Otak 16.04 16 /
Gulai Sotong (Dalam Tin) 16.04 16 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 25 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Ikan Dalam Sos Tomato - Sardin/ Mackerel
16.04 16 /
(Dalam Tin)
Ikan Tuna (Dalam Mayonis) 16.04 16 /
Ikan Tuna (Dalam Tin) 16.04 16 /
Kari Ikan (Dalam Tin) 16.04 16 /
Kek Ikan/ Fish Cake 16.04 16 /
Nugget (Ikan) 16.04 16 /
Sambal Ikan Bilis (Dalam Tin) 16.04 16 /
Sardin (Dalam Tin) 16.04 16 /

Preparations of Crustaceans, Molluscs or other Aquatic Invertebrates

Bebola Sotong 16.05 16 /
Bebola Udang 16.05 16 /
Curry Cockles 16.05 16 /
Cuttle fish satay 16.05 16 /
Sambal Udang 16.05 16 /
Sate Ikan Bilis (Anchovies Satay) 16.04 16 /
Shrimps and prawns satay 16.05 16 /

Sugars & Sugar Confectionery

Coklat - White Chocolate Bar 17.04 17 /
Glukos / Glucose 17.02 17 /
Throat Lozenge 17.04 17 /
Gula Batu (Daripada Tebu) 17.01 17 /
Gula Cair / Liquid Sugar 17.02 17 /
Gula Castor (Daripada Tebu) 17.01 17 /
Gula Diet 17.01 17 /
Gula Kiub (Daripada Tebu) 17.01 17 /
Gula Melaka 17.01 17 /
Gula Molasses 17.03 17 /
Gula Pasir (Daripada Tebu) 17.01 17 /
Gula Pasir Halus (Daripada Tebu) 17.01 17 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 26 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Gula-Gula / Candy 17.04 17 /
Gula-Gula Getah / Chewing Gum 17.04 17 /
Lozenge Batuk Ganho 24'S 17.04 17 /
Herbal Candy 17.04 17 /
Pastiles (Candy) 17.04 17 /
Water Melon Frost 17.04 17 /

Cocoa and Cocoa Preparations

Chocolate Chips 18.06 18 /
Chocolate Rice 18.06 18 /
Cocoa beans, whole or broken, raw or roasted. 18.01 18 /
Cocoa butter, fat and oil. 18.04 18 /
Cocoa paste, whether or not defatted. 18.03 18 /
Cocoa Powder Containing Sugar/ Sweetening
18.06 18 /
Matter
Cocoa Powder Not Containing Sugar/
18.05 18 /
Sweetening Matter
Cocoa shells, husks, skins and other cocoa
18.02 18 /
waste.
Coklat in Block, Bar, Slab, Tablet, Pastilles 18.06 18 /
Coklat Masakan/ Cooking Chocolate 18.06 18 /
Dark Chocolate Bar 18.02 18 /

Preparations of Cereals, Flour, Starch or Milk, Pastrycooks' Products

Biskut 19.05 19 /
Biskut (Pelbagai) 19.05 19 /
Biskut Manis 19.05 19 /
Bread Egg Banjo 19.05 19 /
Briyani Rice Mix 19.04 19 /
Brownies 19.05 19 /
Bubur Nasi (Powder) 19.01 19 /
Bun Berinti Kacang 19.05 19 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 27 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Bun Berinti Kastard/Kaya 19.05 19 /
Bun Kosong 19.05 19 /
Butter Sugar Bun 19.05 19 /
Cendol 19.04 19 /
Communion Wafers 19.05 19 /
Crackers Onion Flavour 19.05 19 /
Crepe Pastry 19.05 19 /
Crispbread 19.05 19 /
Croissant 19.05 19 /
Custard Cake (Containing Sugar, Milk, Cream
19.05 19 /
& Egg Yolk)
Donut 19.05 19 /
Drop Biscuit 19.05 19 /
Enriched Protein Milk Powder 19.01 19 /
Flapjack-Digestive Biscuits 19.05 19 /
Frozen Dough Roti Canai 19.01 19 /
Frozen Murtabak 19.05 19 /
Frozen Puff Pastry (Sheet) 19.01 19 /
Frozen Roti Canai 19.05 19 /
Frozen Roti Canai With Curry 19.05 19 /
Frozen Roti Nan 19.05 19 /
Frozen Roti Tempayan 19.05 19 /
Frozen Spring Roll Sheet 19.01 19 /
Frozen Tosai 19.05 19 /
Frozen Vadai 19.05 19 /
Full Cream Milk Powder Preparation 19.01 19 /
Infant Food based on Cereals 19.01 19 /
Infant Food based on Milk 19.01 19 /
Infant Food based on soy 19.01 19 /
Instant Brown Rice Drink Powder 19.01 19 /
Instant Drink Powder - Ginger / Barley / Barley
19.01 19 /
Lemon
Instant Porridge 19.01 19 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 28 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Kek/ Cake 19.05 19 /
Kerepek Bawang 19.05 19 /
Keropok (Pelbagai) 19.05 19 /
Keropok Ikan/Udang (Flour Based) 19.04 19 /
Ketupat Nasi (Cooked) 19.04 19 /
Krimer Pekat (Tenusu) 19.01 19 /
Krimer/ Dairy Creamer Serbuk 19.01 19 /
Kuih Bulan/ Moon Cake 19.05 19 /
Low Fat Milk Powder Preparation 19.01 19 /
Malt drinks 19.01 19 /
Malt Drinks Containing Cocoa 19.01 19 /
Mantou Bun (Pelbagai Perisa) 19.05 19 /
Marie Biscuits 19.05 19 /
Milk Powder Preparation 19.01 19 /
Milk Powder Preparation For Baby 19.01 19 /
Minuman Malt Coklat 19.01 19 /
Minuman Malt Coklat (3 In 1) 19.01 19 /
Muffin (All Sort) 19.05 19 /
Multi Grains Mix With Buttermilk Powder 19.01 19
Nasi (Prepared) 19.04 19 /
Oats (Plain) 19.04 19 /
Oats Containing Cocoa 19.04 19 /
Organic Soya Milk Powder 19.01 19 /
Pastri (Pelbagai) 19.05 19 /
Pie (Berinti Buah/Sayur) 19.05 19 /
Pizza (Stick/ Bun Etc) 19.05 19 /
Popcorn 19.04 19 /
Precooked Chapati (Sejuk Beku) 19.04 19 /
Precooked Prata (Sejuk Beku) 19.04 19 /
Precooked Roti Bom (Sejuk Beku) 19.04 19 /
Precooked Roti Canai (Sejuk Beku) 19.04 19 /
Precooked Wrap 19.04 19 /
Puff (Pelbagai) 19.05 19 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 29 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Reconstitute Milk Powder 19.01 19 /
Rempeyek 19.04 19 /
Rice Paper 19.05 19 /
Rich Tea Biscuits 19.05 19 /
Rolled Biscuit 19.05 19 /
Rolled Out Biscuits 19.05 19 /
Roti Arab 19.05 19 /
Roti Benggali Kosong 19.05 19 /
Roti Botak 19.05 19 /
Roti Bran Beras/ Rice Bran Bread 19.05 19 /
Roti Bran Dengan Germa Gandum 19.05 19 /
Roti Bun (Pelbagai) 19.05 19 /
Roti Butterscotch/ Butterscoth Bread 19.05 19 /
Roti Canai 19.05 19 /
Roti Canai (Frozen) 19.05 19 /
Roti Dengan Germa Gandum/ Wheatgerm 19.05 19 /
Roti Fiber 19.05 19 /
Roti Fluted Roll - Patchee 19.05 19 /
Roti Germa Gandum Dan Oat/ Wheatgerm
19.05 19 /
And Oats Bread
Roti Germa Gandum/ Wheat Germ 19.05 19 /
Roti Hainan Kosong (Loaf) 19.05 19 /
Roti Honey Wholemeal High Fibre 19.05 19 /
Roti Hotdog 19.05 19 /
Roti Jumbo Loaf -Patchee 19.05 19 /
Roti Mil Dengan Bran/ Wholemeal Bread With
19.05 19 /
Bran
Roti Mil Dengan Kismis/ Kekacang/ Bijian 19.05 19 /
Roti Mil High Grain/ Wholemeal Bread-High
19.05 19 /
Grain (Loaf)
Roti Mil Kosong/ Plain Wholemeal Bread 19.05 19 /
Roti Mil/ Wholemeal Bread (Loaf) 19.05 19 /
Roti Nan 19.05 19 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 30 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Roti Perancis/ French Loaf 19.05 19 /
Roti Prata 19.05 19 /
Roti Putih Dengan Kismis/ Kekacang/ Bijian 19.05 19 /
Roti Putih Kosong/ Plain White Bread 19.05 19 /
Roti Sandwic Dengan Germa Gandum/
19.05 19 /
Sandwich Loaf With Wheatgerm
Roti Sandwich Putih (Loaf) 19.05 19 /
Roti Tempayan 19.05 19 /
Roti Wholegrain (Loaf) 19.05 19 /
Roti Wholewheat (Loaf) 19.05 19 /
Roti/ Bun Burger 19.05 19 /
Scones 19.05 19 /
Semi-Sweet Biscuits 19.05 19 /
Serbuk Beras Perang/ Brown Rice Powder For
19.01 19 /
Drink
Shortbread Biscuits 19.05 19 /
Shortcakes 19.05 19 /
Snack Food Potato Fries 19.05 19 /
Snek (Makanan Ringan) 19.05 19 /
Strawberry Cake 19.05 19 /
Susu Cair (Skimmed Milk) 19.01 19 /
Susu Pekat Manis (Filled Milk) 19.01 19 /
Susu Tepung (Usia Melebihi 36 Bulan) 19.01 19 /
Susu Tepung Bayi Dan Kanak-Kanak
Termasuk Berperisa (Usia 0 Hingga 36 Bulan)
19.01 19 /
*Tidak Termasuk Susu Tepung Berasaskan
Soya
Sweet Cookies 19.05 19 /
Sweet-meal Biscuits 19.05 19 /
Tepung Cucur Bawang 19.01 19 /
Tepung Cucur Ikan Bilis 19.01 19 /
Tepung Cucur Keju 19.01 19 /
Tepung Cucur Lemak Manis 19.01 19 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 31 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Tepung Cucur Udang 19.01 19 /
Tepung Custard 19.01 19 /
Tepung Goreng Ayam 19.01 19 /
Tepung Goreng Pisang 19.01 19 /
Tepung Goreng Serbaguna 19.01 19 /
Tepung Kek 19.01 19 /
Tepung Kueh Jenderam 19.01 19 /
Tepung Naik Sendiri/ Self Raising Flour 19.01 19 /
Tepung Puttu Mayam 19.01 19 /
Wafer 19.05 19 /
Wafer Coated Chocolate 19.05 19 /
Waffle 19.05 19 /
Wheat Mollases Bread 19.05 19 /

Mee & Pasta

Bihun/ Rice Vermicelli (Mee Hoon) 19.02 19 /
Cellophane Noodles 19.02 19 /
Cooked Couscous 19.02 19 /
Dehydrated Rice Vermicelli 19.02 19 /
Egg Pasta 19.02 19 /
Fettucine 19.02 19 /
Instant Noodles / Mee Segera 19.02 19 /
Kuetiaw Basah 19.02 19 /
Lasagna 19.02 19 /
Lasagne 19.02 19 /
Linguine 19.02 19 /
Macaroni 19.02 19 /
Makaroni 19.02 19 /
Mee Hoon Laksa 19.02 19 /
Mee Kuning (Basah) 19.02 19 /
Mee Kuning (Kering) 19.02 19 /
Mee Laksa 19.02 19 /
Mee 'Pan Mee' 19.02 19 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 32 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Mee Segera (Maggie, Cintan, Etc.) 19.02 19 /
Mee Siput/ Sanggul 19.02 19 /
Mee 'Soba' 19.02 19 /
Mee Soya (Khaw Tai) 19.02 19 /
Mee 'Sua' 19.02 19 /
Mee 'Udon' 19.02 19 /
Mee Wantan 19.02 19 /
Pasta (Pelbagai) 19.02 19 /
Penne 19.02 19 /
Ravioli 19.02 19 /
Soo Hoon/ Suhun 19.02 19 /
Spaghetti 19.02 19 /
Spaghetti Aglio Chicken 19.02 19 /
Spaghetti Bolognise (Chicken/Beef) 19.02 19 /
Transparent Noodles 19.02 19 /
Uncooked Couscous 19.02 19 /
Yee Mee 19.02 19 /

Preparations of Vegetables, Fruit, Nuts or other Parts of Plants

100% Pure Coconut Cream (In Can) 20.09 20 /
100% Pure Coconut Cream (In Tetrapak) 20.09 20 /
100% Pure Coconut Milk (In Can) 20.09 20 /
100% Pure Coconut Milk (In Tetrapak) 20.09 20 /
Bebola Sayuran 20.08 20 /
Brand'S Innershine (Prune Extract) 20.09 20 /
Cabbage Pickles 20.08 20 /
Cili Boh/ Cili Giling 20.08 20 /
Coconut Juice / Air Kelapa 20.09 20 /
Cucumber Pickles 20.08 20 /
Fresh Coconut Cream/ Santan Pekat 20.08 20 /
Fresh Coconut Milk/ Santan 20.09 20 /
Garlic Pickles 20.08 20 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 33 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Grilled Seaweed T/N:Rotee Grilled
Seaweed(Original Flavour, Paprika And Squid 20.08 20 /
Flavour)
Jem Buah/ Fruit Jam 20.07 20 /
Jeruk Buah/ Pickled Fruits 20.05 20 /
Juice - Apple 20.09 20 /
Juice - Grape 20.09 20 /
Juice - Grapefruit 20.09 20 /
Juice - Mix Fruit 20.09 20 /
Juice - Orange 20.09 20 /
Juice - Pineapple 20.09 20 /
Juice - Tomato 20.09 20 /
Kacang Panggang (Dalam Tin) 20.08 20 /
Kacang Pea (Dalam Tin) 20.08 20 /
Kacang Putih (Sedia Dimakan) 20.08 20 /
Kacang Soya (Prepared/Preserve) 20.08 20 /
Kentang Goreng/ French Fries/Wedges 20.05 20 /
Kerepek Pisang 20.05 20 /
Kerepek Ubi 20.05 20 /
Koktel Buah/ Fruit Cocktail 20.08 20 /
Kuaci - Pumpkin Seed 20.08 20 /
Kuaci - Sunflower Seed 20.08 20 /
Laici (Dalam Tin) 20.08 20 /
Lime Pickles 20.08 20 /
Lobak Masin 20.08 20 /
Longan (Dalam Tin) 20.08 20 /
Longan In Heavy Syrup Brand Greenland 20.08 20 /
Lychee In Heavy Syrup 20.08 20 /
Mixed Berry Fruit Preparation 20.08 20 /
Mixed Fruit Preparation 20.08 20 /
Nenas (Dalam Tin) 20.08 20 /
Onion Pickles 20.08 20 /
Oren Kordial/ Cordial 20.09 20 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 34 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Peanut Butter 20.08 20 /
Pickle Plum/Cucumber/Cabbage Etc 20.01 20 /
Rambutan (Dalam Tin) 20.08 20 /
Rebung Buluh Jeruk/ Bamboo Shoot Pickled 20.05 20 /
Red Cherry (Preserved) 20.08 20 /
Roasted Almond 20.08 20 /
Roasted Cashew 20.08 20 /
Roasted Chestnuts 20.08 20 /
Roasted Ground Nut 20.08 20 /
Roasted Hazelnuts 20.08 20 /
Roasted Macademia 20.08 20 /
Roasted Pistachios 20.08 20 /
Roasted Sesame Seed T/N:Roasted Yellow
20.08 20 /
White Sesame Seed
Santan 20.09 20 /
Santan Kotak/ Tin 20.09 20 /
Santan Serbuk 20.09 20 /
Tauchu 20.05 20 /
Tempoyak 20.08 20 /
Tomato Puri 20.02 20 /
Tomato Puri For Infant & Young Children 20.02 20 /

Miscellaneous Edible Preparations

Ais Krim 21.05 21 /
Ais Krim Potong 21.05 21 /
Artificial Sweetener 21.06 21 /
Autolysed Yeast (Inactive Yeast) 21.06 21 /
Bbq Seasoning 21.03 21 /
Belacan 21.03 21 /
Belacan Serbuk (Powder) 21.03 21 /
Bird'S Nest Ginseng W/Fungus 21.06 21 /
Black Pepper Beef Mix (Seasoning) 21.03 21 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 35 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Budu/ Anchovies Sauce 21.03 21 /
Caesar Salad Dressing 21.03 21 /
Cencalok/ Shrimp's Sauce 21.03 21 /
Charcoal Bbq Seasoning S - K5A12 - 02 21.03 21 /
Chen Nian Hua Tiao Chiew Cooking Wine 21.03 21 /
Cincau (Grass Jelly) 21.06 21 /
Coleslaw Dressing 21.03 21 /
Complete Nutritional Beverage 21.06 21 /
Cooking Rice Wine 48% V/V 21.03 21 /
Cooking Wine 21.03 21 /
Cream Of Chicken 21.04 21 /
Cream Of Chicken (For Infant & Young
21.04 21 /
Children)
Cream Of Chicken Soup 21.04 21 /
Cream Of Chicken Soup (For Infant & Young
21.04 21 /
Children)
Cream Of Mushroom 21.04 21 /
Cream Of Mushroom (For Infant & Young
21.04 21 /
Children)
Dadih Powder 21.06 21 /
Dim Sum Filled With Vegetable (Frozen) 21.06 21 /
Fish Oil (E.g. Scott's Emulsion) 21.06 21 /
Food Flavour / Hacoflavor Rb 21.03 21 /
Food Flavour / Toparom Vegetarian Chicken 21.03 21 /
Food Preparation Whip Topping Base 21.06 21 /
Food Preparation, Mixed Millet Powder With
21.06 21 /
American Ginseng
Food Supplement 21.06 21 /
Fruit Salad Dressing 21.03 21 /
Fruits And Vegetables Premix Powder. 21.06 21 /
Fruity Jelly Stick 21.06 21 /
Fucuk Tauhu (Dried Beancurd) 21.06 21 /
Ginseng Plus Kapsul Ekstrak 21.06 21 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 36 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Ginseng Tea Pack 21.06 21 /
Ho Yan Hor Herbal Tea 21.06 21 /
Hydrolysed Protein 21.06 21 /
Infant Food 21.06 21 /
Isolated Soy Protein Powder 21.06 21 /
Kapsul Tongkat Ali Plus 21.06 21 /
Kentang Putar 21.06 21 /
Kicap Cair 21.03 21 /
Kicap Manis 21.03 21 /
Kicap Masin 21.03 21 /
Kicap Pekat 21.03 21 /
Kiub Ikan Bilis 21.03 21 /
Kiub Pati Ayam/ Ikan Bilis/ Tomyam Dll 21.03 21 /
Kopi Segera(2 In 1, 3 In 1) 21.01 21 /
Kordial/ Cordial 21.06 21 /
Krimer/ Non Dairy Creamer 21.06 21 /
Mayonnaise 21.03 21 /
Jeli Gamat 21.06 21 /
Ovalett 21.06 21 /
Paste Asam Pedas 21.06 21 /
Paste Chicken/Beef Curry 21.06 21 /
Paste Fish Curry 21.06 21 /
Paste Kam Heong 21.06 21 /
Paste Masak Merah Mix 21.06 21 /
Paste Rendang 21.06 21 /
Paste Rojak 21.06 21 /
Pati Ayam & Gamat 21.06 21 /
Pati Ikan Haruan 21.06 21 /
Pati Ikan Haruan & Gamat 21.06 21 /
Perencah Asam Pedas 21.03 21 /
Perencah Berlada Hitam 21.03 21 /
Perencah Gulai Kawah 21.03 21 /
Perencah Ikan Bakar 21.03 21 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 37 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Perencah Ikan Kukus 21.03 21 /
Perencah Kuah Satay 21.03 21 /
Perencah Kue Teow Goreng 21.03 21 /
Perencah Laksa Johor 21.03 21 /
Perencah Laksa Sarawak 21.03 21 /
Perencah Maggi Goreng 21.03 21 /
Perencah Masak Merah 21.03 21 /
Perencah Mee Bandung 21.03 21 /
Perencah Mee Bandung Muar 21.03 21 /
Perencah Mee Goreng 21.03 21 /
Perencah Mee Hoon Goreng 21.03 21 /
Perencah Mee Kari 21.03 21 /
Perencah Mee Rebus Muar 21.03 21 /
Perencah Mee Udang 21.03 21 /
Perencah Nasi Ayam 21.03 21 /
Perencah Nasi Daging 21.03 21 /
Perencah Nasi Goreng 21.03 21 /
Perencah Nasi Goreng Belacan 21.03 21 /
Perencah Nasi Goreng cina 21.03 21 /
Perencah Nasi Goreng Hailam 21.03 21 /
Perencah Nasi Goreng Ikan Masin 21.03 21 /
Perencah Nasi Goreng Kampung 21.03 21 /
Perencah Nasi Goreng Kanak-Kanak 21.03 21 /
Perencah Nasi Goreng Thai 21.03 21 /
Perencah Nasi Tomato 21.03 21 /
Perencah Sambal Tumis 21.03 21 /
Perencah Sayur Goreng 21.03 21 /
Perencah Soto 21.03 21 /
Perencah Sup (Powder) 21.03 21 /
Perencah Tomyam 21.03 21 /
Perencah Tomyam Kung 21.03 21 /
Perencah TomYam Putih 21.03 21 /
Perencah/ Perisa Masakan (Seasoning) 21.03 21 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 38 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Popia (Frozen) 21.06 21 /
Preparation For Making Beverage, Botanical
Beverage Mix Of Roselle Licorice & Snow 21.06 21 /
Lotus
Prune Essence 21.06 21 /
Pudding 21.06 21 /
Pulut Cooking Rice Wine 12% V/V 21.03 21 /
Puri Ketumbar/ Coriander Puree 21.03 21 /
Puri Serai / Lemongrass Puree 21.03 21 /
Ragi (Yeast) 21.02 21 /
Rusip (Makanan Tradisi Sarawak) 21.03 21 /
Sambal Sauce 21.03 21 /
Sancheng Chiew (Pearl River Bridge) 21.03 21 /
Seasoning Powder 21.03 21 /
Serbuk Naik Sendiri/ Raising Powder 21.02 21 /
Seri Kaya 21.06 21 /
Sesame Sauce 21.03 21 /
Sos Cili 21.03 21 /
Sos Ikan/ Fish Sauce 21.03 21 /
Sos Pasta 21.03 21 /
Sos Plum 21.03 21 /
Sos Tiram 21.03 21 /
Sos Tomato 21.03 21 /
Soy Pudding 21.06 21 /
Soy Sauce 21.03 21 /
Tauhu 21.06 21 /
Teh (2 In 1, 3 In 1) 21.01 21 /
Tempe 21.06 21 /
Texture & Flavor Improver Seasoning 21.03 21 /
Thousand Island Dressing 21.03 21 /
Tom Yam Paste 21.03 21 /
Tradisional Pati Ikan Haruan 21.06 21 /
Tumisan Ayam Madu (Perencah) 21.03 21 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 39 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Vegetarian Fuchok Sohoon 21.06 21 /
Vegetarian Oyster Flavoured Sauce 21.03 21 /
Vitamin (For Food Supplement) 21.06 21 /
Wain Masakan/ Cooking Wine 21.03 21 /
Yeast 21.02 21 /
Yeast Extract (Inactive Yeast) 21.06 21 /
Yeast For Animal Feeding 21.02 21 /

Beverages, Spirits and Vinegar

Air Berkabonat (Bergas) dalam Botol 22.02 22 /
Air Berkabonat (Bergas) dalam Tin 22.02 22 /
Air Botol (Non-Aerated) 22.02 22 /
Air Kotak -Apple Drink 22.02 22 /
Air Kotak -Chrysanthemum Tea 22.02 22 /
Air Kotak -Grape Drink 22.02 22 /
Air Kotak -Lemon Barly Drink 22.02 22 /
Air Kotak -Lemon Tea 22.02 22 /
Air Kotak -Lychee Drink 22.02 22 /
Air Kotak -Soya Bean Drink 22.02 22 /
Air Kotak -Winter Melon Drink 22.02 22 /
Air Mineral / Minuman 22.01 22 /
Air Minuman Tenaga/ Energy Drink 22.02 22 /
Air Tin (Non-Aerated) 22.02 22 /
Air Zam Zam 22.01 22 /
Ale 22.03 22 /
Apple Cider Vinegar 22.09 22 /
Apple Juice 22.02 22 /
Armagnac 22.08 22 /
Arrack Or Pineapple Spirit 22.08 22 /
Balsamic Vinegar 22.09 22 /
Beer 22.03 22 /
Bitters 22.08 22 /
Brandy 22.08 22 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 40 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Cane Vinegar 22.09 22 /
Cider 22.06 22 /
Cocktail Wine 22.06 22 /
Coconut Palm Toddy 22.06 22 /
Cognac 22.08 22 /
Cuka Beras/ Rice Vinegar 22.09 22 /
Cuka Hitam/ Black Vinegar 22.09 22 /
Cuka/ Vinegar 22.09 22 /
Dates Vinegar 22.09 22 /
Dessert Wine 22.04 22 /
Energy Flavoured Drinks 22.02 22 /
Flavoured Drink With Added Vitamins 22.02 22 /
Flavoured Wine 22.05 22 /
Geneva 22.08 22 /
Gin /Vodka 22.08 22 /
Grappa 22.08 22 /
Heat Transfer Fluid Drink 22.02 22 /
Liqueur 22.08 22 /
Malt Vinegar 22.09 22 /
Mead 22.06 22 /
Medicated Rice Wine 22.06 22 /
Minuman Berkultur -Vitagen/ Yakult/Calpis 22.02 22 /
Perry 22.06 22 /
Pineaple Drink 22.02 22 /
Pink Guava Drink Juice 22.02 22 /
Pisco 22.08 22 /
Porter 22.03 22 /
Ready To Drink Non-Aerated Beverage 22.02 22 /
Rice Wine 22.06 22 /
Rice Wine (Distilled) 22.08 22 /
Rum 22.08 22 /
Sake 22.06 22 /
Samsu 22.08 22 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 41 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Shandy 22.06 22 /
Singani 22.08 22 /
Soju 22.08 22 /
Soya Bean Drink 22.02 22 /
Sparkling Grape Juice 22.02 22 /
Sparkling Wine 22.04 22 /
Stout 22.03 22 /
Tomato Drink Juice 22.02 22 /
Vermouth 22.05 22 /
Vodka 22.08 22 /
Whiskies 22.08 22 /
White Vinegar 22.09 22 /
Wine Of Fresh Red Grape 22.04 22 /
Wine Of Fresh White Grape 22.04 22 /
Wine Vinegar 22.09 22 /

Prepared Animal Fodder

Complete Feed Suitable For Other Animals Eg
23.09 23 /
Poultry, Swine, Prawns, Primates Etc
Dog Or Cat Food, Put Up For Retail Sale 23.09 23 /
Pet Premixes, Feed Supplements Or Feed
23.09 23 /
Additives

Tobacco and Manufactured Tobacco Substitutes

Tembakau/ Tobacco 24.01 24 /
Rokok/ Cigarette 24.02 24 /
Rokok Kretek 24.02 24 /
Cheroot 24.02 24 /
Cigar 24.02 24 /
Beedies 24.02 24 /
Chewing Tobacco 24.03 24 /
Ang Hoon 24.03 24 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 42 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Snuff 24.03 24 /

Mineral Products
Aluminous cement 25.23 25 /
Garam Bukit 25.01 25 /
Garam Buluh 25.01 25 /
Garam Halus 25.01 25 /
Garam Kasar 25.01 25 /
Kapur Sireh 25.30 25 /
Pebble Stone 25.17 25 /
Portland cement 25.23 25 /
Quartz Sands 25.05 25 /
Scentless Litter Sand 25.08 25 /
Silica Sands 25.05 25 /
Minyak Tanah (Kerosene) 27.10 27 /
Gas Memasak 27.11 27 /
Butane Gas 27.11 27 /
Gas Lighter Refill 27.11 27 /

Chemicals
Air Abu Soda/ Lye Water 28.36 28 /
Ammonia in aqueous solution 28.14 28 /
Anhydrous ammonia 28.14 28 /
Argon Gas 28.04 28 /
Arsenic 28.04 28 /
Battery Water (Air Bateri) 28.53 28 /
Boric acids 28.10 28 /
Boron Gas 28.04 28 /
Bromine Gas 28.01 28 /
Calcium carbonate: 28.36 28 /
Carbon dioxide 28.11 28 /
Chlorine Gas 28.01 28 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 43 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Chlorosulphuric acid 28.06 28 /
Fluorine Gas 28.01 28 /
Hydrogen chloride (hydrochloric acid) 28.06 28 /
Hydrogen Gas 28.04 28 /
Hypophosphoric acid 28.09 28 /
Hypophosphoric acid (Food Grade) 28.09 28 /
Iodine Gas 28.01 28 /
Nitric acid 28.08 28 /
Nitrogen Gas 28.04 28 /
Oxygen Gas 28.04 28 /
Phosphoric acid 28.09 28 /
Phosphoric acid (Food Grade) 28.09 28 /
Phosphorus 28.04 28 /
Potassium carbonates 28.36 28 /
Selenium 28.04 28 /
Silicon 28.04 28 /
Soda Bikarbonat/ Soda Bicarbonate 28.36 28 /
Sodium hydrogencarbonate (sodium
28.36 28 /
bicarbonate)
Sodium hydroxide (caustic soda): 28.15 28 /
Sulphonitric acids 28.08 28 /
Sulphuric acid 28.07 28 /
Tellurium Gas 28.04 28 /
Titanium oxides 28.23 28 /
Zinc oxide 28.17 28 /
Zinc peroxide 28.17 28 /
Benzene 29.02 29 /
Butan-1-ol (n-butyl alcohol) 29.05 29 /
Carbon tetrachloride 29.03 29 /
Chloroform (trichloromethane) 29.03 29 /
Chlorotrifluoromethane (CFC-13) 29.03 29 /
Dichlorodifluoromethane (CFC-12) 29.03 29 /
Dichlorofluoromethane (HCFC-21) 29.03 29 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 44 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Glycerol 29.05 29 /
Methanol (methyl alcohol) 29.05 29 /
Monosodium Glutamate (MSG) 29.22 29 /
Propan-1-ol (propyl alcohol) and propan-2-ol
29.05 29 /
(isopropyl alcohol)
Toluene 29.02 29 /
Trichlorofluoromethane (CFC-11) 29.03 29 /
Xylenes 29.02 29 /

Pharmaceutical Products
Ascorbic Acid (Vitamin C) 30.04 30 /
"I" Oil 52Cc/ Massage Oil 30.04 30 /
145 Mg Of Fenofibrate And 20 Mg Of
30.04 30 /
Simvastatin;
145 Mg Of Fenofibrate And 40 Mg Of
30.04 30 /
Simvastatin
Acetylcysteine 200Mg 30.04 30 /
Acetylcysteine 600Mg 30.04 30 /
Aclidinium Bromide 400 Mcg 30.04 30 /
Acnederm Foaming Wash 30.04 30 /
Actal 10'S 30.04 30 /
Actal Plus 120'S 30.04 30 /
Adalimumab 40Mg/0.4Ml 30.04 30 /
Alfuzosin Hydrochloride 10Mg 30.04 30 /
Alirocumab 30.04 30 /
Alucid Tablet 10'S 30.04 30 /
Amikacin Sulphate 30.04 30 /
Amoxicillin Trihydrate 30.04 30 /
Amoxycillin Trihydrate 574.05Mg Equivalent
30.04 30 /
To Amoxycillin 500Mg
Analgesic Balm Counterpain 15G 30.04 30 /
Antazoline Hydrochloride 2.5Mg/5Ml 30.04 30 /
Anti-Itch Cream 30.04 30 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 45 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Antiparasitic (E.g. Zentel 200Mg Tablets) 30.04 30 /
Antiseptic (Lotion/ Cream/ Liquid/ Ointment) 30.04 30 /
Antiseptic For Treatment Of Skin Cuts And
30.04 30 /
Wound
Antiseptic for Veterinary Use (Lotion/ Cream/
30.04 30 /
Liquid/ Ointment)
Antiseptic Wipes 30.04 30 /
Antivirals For Systemic Use 30.04 30 /
Aripiprazole 10Mg 30.04 30 /
Aripiprazole 15Mg 30.04 30 /
Ascorbic Acid (Vitamin C) 30.04 30 /
Aspirin 30.04 30 /
Astrapharm Chili Plaster 30.05 30 /
Atorvastatin Calcium 10.34Mg Equivalent To
30.04 30 /
10Mg Of Atorvastatin
Atorvastatin Calcium 20.68Mg Equivalent To
30.04 30 /
20Mg Of Atorvastatin
Atorvastatin Calcium 41.36Mg Equivalent To
30.04 30 /
40Mg Of Atorvastatin
Atorvastatin Calcium 82.72Mg Equivalent To
30.04 30 /
80Mg Of Atorvastatin
Atorvastatin Calcium 86.8Mg Equivalent To
30.04 30 /
Atorvastatin 80Mg
Aximol 650 Caplet 30.04 30 /
Azithromycin Dihydrate 30.04 30 /
Azithromycin Dihydrate 524.03Mg Equivalent
30.04 30 /
To 500Mg Azithromycin
Baby Diaper Rash Cream 30.04 30 /
Balm 30.04 30 /
Bandage 30.05 30 /
Bandage (Impregnated Pharmaceutical
30.05 30 /
Substance)
Beclomethasone Dipropionate 100 µg And
30.04 30 /
Formoterol Fumarate 6 µg

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 46 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Benzydamine Hcl 3Mg 30.04 30 /
Bisacodyl 10Mg 30.04 30 /
Bisoprolol Fumarate 30.04 30 /
Bonjela 15G 30.04 30 /
Bortezomib 30.04 30 /
Bortezomib 3.5Mg 30.04 30 /
Breacol 30.04 30 /
Breathe Right 12'S 30.05 30 /
Burnol Plus 10G 30.04 30 /
Calamine Lotion 30.04 30 /
Calcium Chloride Dihydrate 1.98G/L 30.04 30 /
Calcium Chloride Dihydrate 4.41G/L 30.04 30 /
Capecitabine 500Mg 30.04 30 /
Capsule For Cough 30.04 30 /
Carbocisteine (Methyl) 20Mg;1Ml 30.04 30 /
Cephazolin Sodium * 1.048G Equivalent To
30.04 30 /
Cephazolin 1Mg
Cephazolin Sodium * 524Mg Equivalent To
30.04 30 /
Cephazolin 500Mg
Cetirizine Hcl 30.04 30 /
Cetylpyridinium Chloride 0.1%W/W 30.04 30 /
Chenking Pill 1Pcs 30.04 30 /
Chin Choo Hou Tsao San 30.04 30 /
Chin Wan Hung 30.04 30 /
Ching Yam Yuen 1'S 30.04 30 /
Chlorhexidine Gluconate 0.05%W/V 30.04 30 /
Ciprofloxacin Hydrochloride 17.5Mg/5Ml 30.04 30 /
Ciprofloxacin Hydrochloride 3.49 Mg/Ml
Equivalent To Ciprofloxacin 3Mg/Ml 30.04 30 /
(0.3%W/V)
Ciprofloxacin Lactate 30.8Mg/ 8Ml Equivalent
30.04 30 /
To Ciprofloxacin 24Mg/8Ml (0.3% W/V)
Clindamycin Phosphate 1% W/W 30.04 30 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 47 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Clopidogrel Bisulphate 97.86Mg Equivalent To
30.04 30 /
75Mg Of Clopidogrel
Cls Cough Clear Cpi Powder 30.04 30 /
Compound Watermelon (Sore Throat,
30.04 30 /
Toothaches, Minor Burns And Cuts.
Cool Inhaler 30.04 30 /
Cooling Water 30.04 30 /
Cooling Water 200Ml 30.04 30 /
Corn Solution 30.04 30 /
Cortal For Children Tablet 80Mg 30.04 30 /
Cough Peppermint Plus 30.04 30 /
Cough Relief 120Ml 30.04 30 /
Cough Relief 60Ml 30.04 30 /
Cough Syrup 30.04 30 /
Counterpain 30G 30.04 30 /
Cream For Mouth Ulcer 30.04 30 /
Creobic Cream 30.04 30 /
Daratumumab 20Mg;1Ml 30.04 30 /
Deep Heating Rub 35.4G 30.04 30 /
Desloratadine 5Mg 30.04 30 /
Desmopressin Acetate 67 Mcg (Equivalent To
30.04 30 /
60 Mcg Desmopressin Free Base)
Desmopressin Acetate135 Mcg (Equivalent To
30.04 30 /
120 Mcg Desmopressin Free Base)
Dexmedetomidine Hcl 30.04 30 /
Dextrose Anhydrous 9.01 G/L 30.04 30 /
Dialysis Solution 30.04 30 /
Diclofenac Sodium 50Mg 30.04 30 /
Dorzolamide Hcl 22.26Mg Of Equivalent To
30.04 30 /
20.00Mg Of Dorzolamide.
Doxorubicin Hydrochloride 2Mg/1Ml 30.04 30 /
Drapolene Cream 55G 30.04 30 /
Duloxetine Hcl 30.04 30 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 48 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Duloxetine Hydrochloride 33.68Mg Equivalent
30.04 30 /
To Duloxetine 30Mg
Duloxetine Hydrochloride 67.36Mg Equivalent
30.04 30 /
To Duloxetine 60Mg
Duloxetine Hydrochloride 67.38Mg Equivalent
30.04 30 /
To Duloxetine 60Mg
Dyna-Tds Toothache Drops 2Ml 30.04 30 /
Ear Nose And Throat Condition 30.04 30 /
Endocrine 30.04 30 /
Eno 30.04 30 /
Epirubicin Hcl 10Mg 30.04 30 /
Epirubicin Hcl 50Mg 30.04 30 /
Equivalent To 100Mg Of Pemetrexed (As
30.04 30 /
Pemetrexed Disodium)
Equivalent To 3.6 Mg/Ml 30.04 30 /
Equivalent To 500Mg Of Pemetrexed (As
30.04 30 /
Pemetrexed Disodium)
Equivalent To Quetiapine 200Mg 30.04 30 /
Escitalopram Oxalate 12.744Mg Equivalent To
30.04 30 /
Escitalopram 10Mg
Escitalopram Oxalate 12.78Mg 30.04 30 /
Escitalopram Oxalate 25.548Mg Equivalent To
30.04 30 /
Escitalopram 20Mg
Esomeprazole Magnesium 22.264 Mg
30.04 30 /
Equivalent To 20Mg Esomeprazole
Esomeprazole Magnesium 44.528 Mg
30.04 30 /
Equivalent To 40Mg Esomeprazole
Etoricoxib 60Mg 30.04 30 /
Etoricoxib 90Mg 30.04 30 /
Eucalyptus Oil 28Ml 30.04 30 /
Evolocumab 30.04 30 /
Exemestane 25Mg 30.04 30 /
Eye Drops 30.04 30 /
Eye Drops 30.04 30 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 49 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Eye Lotion 30.04 30 /
Fentanyl Citrate 0.1571Mg Equivalent To
30.04 30 /
100Mcg Fentanyl
Fentanyl Citrate 0.3142Mg Equivalent To
30.04 30 /
200Mcg Fentanyl
Fentanyl Citrate 0.6284Mg Equivalent To
30.04 30 /
400Mcg Fentanyl
First Aid Kits / Boxes 30.06 30 /
Flu Cold Capsule 30.04 30 /
Flu Cough Syrup 30.04 30 /
Fluaway Capsule 30.04 30 /
Fludarabine Phosphate 25Mg/Ml 30.04 30 /
Flutamide 250Mg 30.04 30 /
Fluticasone Propionate 0.5Mg/Ml 30.04 30 /
Fomec'S Nanyang Traditional Herbs 30.04 30 /
Formoterol Fumarate Dihydrate 12 Mcg 30.04 30 /
Fusidic Acid 20.00Mg/1G 30.04 30 /
Gemcitabine Hydrochloride 43.27Mg;Ml
30.04 30 /
Equivalent To 38Mg/Ml Gemcitabine Base
Gemifloxacin Mesylate 426.39Mg 30.04 30 /
Genitourinary/Nephrology/Urology 30.04 30 /
Gentamicin Sulphate 3.616Mg/Ml Equivalent
30.04 30 /
To Gentamicin 3Mg/Ml
Gliclazide 60Mg 30.04 30 /
Glucose Monohydrate 22G/L 30.04 30 /
Glycopyrronium Bromide 63Mcg Equivalent To
30.04 30 /
50Mcg Glycopyrronium
Granisetron Hydrochloride 3.36Mg/3Ml
30.04 30 /
Equivalent To 3Mg/3Ml Granisetron Free Base
Grazoprevir Hydrate 102.3Mg (Equivalent To
30.04 30 /
100.0 Mg Grazoprevir) + Elbasvir 50Mg
Gripewater 30.04 30 /
Herbal Medicated Ointment 30.04 30 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 50 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Hormones, Contraceptives And Other
30.04 30 /
Endocrine Medicines
Hydrochlorothiazide 12.5Mg 30.04 30 /
Hydrocortisone 1% W/W 30.04 30 /
Hydrocortisone Acetate 10.00Mg/1G 30.04 30 /
Hydrocortisone Hydrogen Succinate 127.6Mg
Equivalent To Hydrocortisone Sodium
30.04 30 /
Succinate 133.7Mg Equivalent To
Hydrocortisone 100Mg
Hydroxychloroquine Sulphate 30.04 30 /
Imatinib Mesylate 119.47Mg Equivalent To
30.04 30 /
100 Mg Of Imatinib
Imatinib Mesylate 119.5Mg Equivalent To
30.04 30 /
100Mg Imatinib (Alpha Form)
Imatinib Mesylate 478Mg Equivalent To
30.04 30 /
400Mg Imatinib (Alpha Form)
Imipenem Monohydrate 265Mg Equivalent To
Imipenem 250Mg + Cilastatin Sodium 265Mg 30.04 30 /
Equivalent To Cilastatin 250Mg
Imipenem Monohydrate 530Mg Equivalent To
Imipenem 500Mg + Cilastatin Sodium 530Mg 30.04 30 /
Equivalent To Cilastatin 500Mg
Immunologicals 30.04 30 /
Indacaterol Maleate 143Mcg Equivalent To
30.04 30 /
110Mcg Indacaterol
Insulin, Rdna, 100 Iu/Ml (3.5Mg) (30% Soluble
30.04 30 /
+ 70% Isophane)
Insulin, Rdna, 100 Iu/Ml (3.5Mg) Soluble 30.04 30 /
Insulin, Rdna, 100Iu/Ml (3.5Mg) Isophane 30.04 30 /
Intamol Tablet 2'S 30.04 30 /
Irbesartan 150 Mg 30.04 30 /
Irbesartan 150Mg 30.04 30 /
Irbesartan 150Mg + Hydrochlorothiazide
30.04 30 /
12.5Mg

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 51 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Irbesartan 300 Mg 30.04 30 /
Irbesartan 300Mg 30.04 30 /
Irbesartan 300Mg + Hydrochlorothiazide
30.04 30 /
12.5Mg
Irbesartan 300Mg + Hydrochlorothiazide 25Mg 30.04 30 /
Iron (Iii) Hydroxide Sucrose Complex
2083Mg/5Ml Equivalent To 100Mg/5Ml Of 30.04 30 /
Elemental Iron
Iron(Iii)-Hydroxide Sucrose Complex
30.04 30 /
Equivalent To Elemental Iron 20Mg/Ml
Itching Relief Ointment (E.g. Mopiko) 30.04 30 /
Kam Mao Qing Tablet 30.04 30 /
Kapsul Sakit Gigi & Sakit Kepala 30.04 30 /
Ketoprofen 30 Mg 30.04 30 /
Krim Luka Aloe Vera Plus 30.04 30 /
Krim Untuk Sakit Kulit 30.04 30 /
Lactulose 30.04 30 /
Lactulose 667Mg/Ml 30.04 30 /
Lamotrigine 50Mg 30.04 30 /
Lansoprazole 30.04 30 /
Latanaprost 0.05Mg/1Ml 30.04 30 /
Latanaprost 0.05Mg/1Ml + Timolol Maleate
6.83Mg/1Ml Equivalent To 5.0Mg Og Timolol 30.04 30 /
In 1Ml
Laxative Pill 30.04 30 /
Leucovorin Calcium 30.04 30 /
Leung Pui Kee Pill 30.04 30 /
Levetiracetam 250Mg 30.04 30 /
Levocetirizine Dihydrochloride 5Mg 30.04 30 /
Levofloxacin 1.5% W/V 30.04 30 /
Levonorgestrel 1.5Mg 30.04 30 /
Lidocaine Hydrochloride 0.33%W/W 30.04 30 /
Lincomycin Hcl 654Mg 30.04 30 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 52 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Liniment 30.04 30 /
Liquid Double Action Sachet 30.04 30 /
Liquid Sachet 30.04 30 /
Liraglutide 6Mg/Ml 30.04 30 /
Losartan Potassium 100Mg 30.04 30 /
Losartan Potassium 25Mg 30.04 30 /
Losartan Potassium 50Mg 30.04 30 /
Magnesium Chloride Hexahydrate 2.033G/L 30.04 30 /
Magnesium Chloride Hexahydrate0.91G/L 30.04 30 /
Managra F/C Tablet 100Mg 30.04 30 /
Managra F/C Tablet 50Mg 30.04 30 /
Massage Balm 30.04 30 /
Medical Plaster 30.05 30 /
Medicament Containing Vitamin 30.04 30 /
Medicaments Containing Multivitamin &
30.04 30 /
Minerals
Medicated Pastle 30.04 30 /
Medicated Plaster 30.05 30 /
Medicinal Powder 12'S 30.04 30 /
Medicines Acting On Respiratory Tract 30.04 30 /
Medon 500 30.04 30 /
Memantine Hydrochloride 10Mg Equivalent
30.04 30 /
To Memantine 8.31Mg
Memantine Hydrochloride 20 Mg Equivalent
30.04 30 /
To 16.62Mg Memantine
Meropenem Trihydrate 1140.95Mg Equivalent
30.04 30 /
To Meropenem 1000Mg
Meropenem Trihydrate 570.47Mg Equivalent
30.04 30 /
To Meropenem 500Mg
Mesalazine 1200Mg 30.04 30 /
Metformin 750Mg 30.04 30 /
Metformin Hydrochloride 1000Mg + Alogliptin
30.04 30 /
17Mg
Miconazole Nitrate 2% W/W 30.04 30 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 53 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Minoxidil 5%W/V 30.04 30 /
Minyak Angin 30.04 30 /
Minyak Angin Panas 30.04 30 /
Minyak Kayu Putih 30.04 30 /
Minyak Panas 30.04 30 /
Minyak Ubat 30.04 30 /
Minyak Ubat Urut 30.04 30 /
Minyak Urut Gamat Plus 30.04 30 /
Mirtazapine 30Mg 30.04 30 /
Mirtazapine 45Mg 30.04 30 /
Montelukast 10.4 Mg Equivalent To
30.04 30 /
Montelukast 10Mg
Montelukast Sodium 30.04 30 /
Montelukast Sodium 10.4Mg Equivalent To
30.04 30 /
10Mg Montelukast
Montelukast Sodium 4.20Mg Equivalent To
30.04 30 /
Montelukast 4Mg
Montelukast Sodium 5.19Mg Equivalent To
30.04 30 /
Montelukast 5Mg
Mos'Q Cream 30.04 30 /
Moxifloxacin Hydrochloride 5.4Mg/Ml
30.04 30 /
Equivalent To Moxifloxacin 5Mg/Ml (0.5%W/V)
Muscle Pain Relief (Lotion/ Cream/ Liquid/
30.04 30 /
Ointment)
Muscle Relaxants(Peripherally Acting) And
30.04 30 /
Cholinesterase Inhibitors
Natural Cracked Heel Lotion 30.04 30 /
Nausea And Stomach Ache Medication 30.04 30 /
Nixoderm 5.34G 30.04 30 /
Nose Cleaner 30.04 30 /
Obstectric And Gynaecology 30.04 30 /
Ofloxacin 0.3%W.V 30.04 30 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 54 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Ointment Balm For Relief Pain Bruise, Burn
30.04 30 /
And Itch
Olanzapine 10Mg 30.04 30 /
Olanzapine 5.0Mg 30.04 30 /
Olanzapine 5Mg 30.04 30 /
Ondansetron Hcl 2.494Mg/Ml Dihydrate
30.04 30 /
Equivalent To Ondansetron 2Mg/Ml
Ophthalmological Preparations 30.04 30 /
Ostesamin 500 (Medicaments) 30.04 30 /
Oxycodone Hydrochloride 10Mg/Ml 30.04 30 /
Oxytocics And Antioxytocics 30.04 30 /
P.G.S Pei Pa Ko (Cough Syrup) 30.04 30 /
Pain Relief Liquid 30.04 30 /
Palonosetron Hydrochloride 30.04 30 /
Panau Salap & Gatal-Gatal Kecil 30.04 30 /
Paracetamol (E.g. Panadol) 30.04 30 /
Pastile (Medicated) 30.04 30 /
Pembalut Lekat 30.05 30 /
Pemetrexed Disodium 2.5 Hydrate 129.88 Mg 30.04 30 /

Pemetrexed Disodium 2.5 Hydrate 622.24 Mg 30.04 30 /

Pemetrexed Disodium Hemipentahydrate
110.29Mg Equivalent To 100.00 Mg Of 30.04 30 /
Pemetrexed.
Pemetrexed Disodium Hemipentahydrate
551.47Mg Equivalent To 500.00 Mg Of 30.04 30 /
Pemetrexed.
Phenytoin Sodium 250Mg/5Ml 30.04 30 /
Piperacillin Sodium 2.085G Equivalent To
30.04 30 /
2.0G Piperacillin
Piperacillin Sodium 4.17G Equivalent To 2.0G
30.04 30 /
Piperacillin
Potassium Chloride 2.982G/L 30.04 30 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 55 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Potassium Chloride 4.473G/L 30.04 30 /
Potassium Chloride 5.964G/L 30.04 30 /
Povidone-Iodine 10%W/V 30.04 30 /
Povilin Kapsul 30.04 30 /
Prednisolone 5 Mg 30.04 30 /
Pregabalin 150Mg 30.04 30 /
Pregabalin 50Mg 30.04 30 /
Pregabalin 75Mg 30.04 30 /
Pregabalin 75Mg 30.04 30 /
Promethazine Hydrochloride 0.5Mg;1Ml 30.04 30 /
Propofol 10Mg 30.04 30 /
Psychotherapeutic Medicines 30.04 30 /
Quetiapine Fumarate 230.26Mg 30.04 30 /
Raloxifene Hcl 60Mg Equivalent To Raloxifene
30.04 30 /
Base 56Mg
Ramucirumab 100Mg/10Ml 30.04 30 /
Ramucirumab 500Mg/50Ml 30.04 30 /
Recombinant Human Insulin Glargine 100
30.04 30 /
Iu/Ml
Ringworm Lotion 15Ml 30.04 30 /
Ritonavir 100 Mg 30.04 30 /
Rivastigmine 18Mg 30.04 30 /
Rivastigmine 9Mg 30.04 30 /
Rivastigmine Hydrogen Tartrate 4.8Mg
30.04 30 /
Equivalent To Rivastigmine 3Mg
Rosuvastatin Calcium 10.40Mg Equivalent To
30.04 30 /
Rosuvastatin 10Mg
Rosuvastatin Calcium 20.80Mg Equivalent To
30.04 30 /
Rosuvastatin 20Mg
Rosuvastatin Calcium 5.20Mg Equivalent To
30.04 30 /
Rosuvastatin 5Mg
Salbutamol Sulphate 30.04 30 /
Salbutamol Sulphate 0.6Mg/Ml Equivalent To
30.04 30 /
Salbutamol 0.5Mg/Ml

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 56 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Salbutamol Sulphate 2.41Mg/5Ml Equivalent
30.04 30 /
To Salbutamol 2Mg/5Ml
Salicylic Acid 30.04 30 /
Salicylic Acid 2%W/W 30.04 30 /
Salicylic Acid 20%W/W 30.04 30 /
Salicylic Acid 50%W/W 30.04 30 /
Salmeterol Xinofoate 0.03625Mg Equivalent
To Salmeterol 25Mcg Fluticasone Propionate 30.04 30 /
0.125Mg
Salmeterol Xinofoate 0.03625Mg Equivalent
To Salmeterol 25Mcg Fluticasone Propionate 30.04 30 /
0.25Mg
Salt Solution In Ampoules T.N: Isotonic
30.04 30
Seawater Solution
Sevoflurane 250Ml 30.04 30 /
Silodosin 4Mg 30.04 30 /
Simvastatin 10Mg 30.04 30 /
Simvastatin 20Mg 30.04 30 /
Simvastatin 40Mg 30.04 30 /
Sirap Ubat Batuk Gamat & Madu Plus 30.04 30 /
Sirap Ubat Batuk Untuk Kanak-Kanak 30.04 30 /
Sirap Ubat Deman&Selsema Untuk Kanak 30.04 30 /
Sitagliptin Phosphate Monohydrate 128.5 Mg
30.04 30 /
Equivalent To Sitagliptin 100Mg
Sodium Ascorbate 30.04 30 /
Sodium Bicarbonate 3.104G/L 30.04 30 /
Sodium Bicarbonate 3.59 G/L 30.04 30 /
Sodium Chloride 4.21G/L 30.04 30 /
Sodium Chloride 6.18G/L 30.04 30 /
Sodium Chloride 6.453G/L 30.04 30 /
Solution Correcting Water,Electrolytes And
30.04 30 /
Acid-Base Disturbances
Specific Medicines For Neonatal Care [C] 30.04 30 /
Stomach Ache Capsule 30.04 30 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 57 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Sugammadex 100Mg/Ml 30.04 30 /
Surgical Tape (Impregnated Pharmaceutical
30.05 30 /
Substance)
Tacrolimus 30.04 30 /
Tacrolimus Monohydrate 0.511Mg Equivalent
30.04 30 /
To Tacrolimus 0.5Mg Base
Tacrolimus Monohydrate 1.022Mg Equivalent
30.04 30 /
To Tacrolimus 1Mg Base
Tacrolimus Monohydrate 5.110Mg Equivalent
30.04 30 /
To Tacrolimus 5Mg Base
Tadalafil 30.04 30 /
Tafluprost 0.015Mg/Ml 30.04 30 /
Tazobactam Sodium 0.2683G Equivalent To
30.04 30 /
0.25G Tazobactam
Tazobactam Sodium 536.6Mg Equivalent To
30.04 30 /
0.25G Tazobactam
Tetryzoline Hcl (Tetrahydrozoline Hcl
30.04 30 /
2.5Mg/Ml)
Tetryzoline Hydrochloride 2Mg/5Ml 30.04 30 /
Tigecycline 50Mg/5Ml 30.04 30 /
Timolol Maleate 6.8Mg/Ml Equivalent To 5.0
30.04 30 /
Mg Of Timolol
Tiotropium Bromide Monohydrate 3.124Mcg +
30.04 30 /
Olodaterol Hydrochloride 2.736Mcg
Toothache Drop 30.04 30 /
Topiramate 30.04 30 /
Tramadol Hcl 37.5Mg + Paracetamol 325Mg 30.04 30 /
Travel Care 30.04 30 /
Travoprost 0.003% W/V 30.04 30 /
Treat Nausea And Stomach Ache. (Eg. Pil Chi
30.04 30 /
Kit Teck Aun)
Trimetazidine Dihydrochloride 35Mg 30.04 30 /
Uphamol 650Mg 30.04 30 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 58 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Uphamol Tablet 500Mg 30.04 30 /
Valganciclovir Hydrochloride 496.3Mg
30.04 30 /
Equivalent To Valganciclovir 450Mg
Valsartan 160Mg 30.04 30 /
Venlafaxine Hydrochloride 169.715Mg
30.04 30 /
Equivalent To 150Mg Venlafaxine
Venlafaxine Hydrochloride 84.857Mg
30.04 30 /
Equivalent To 75Mg Venlafaxine
Venlafaxine Hydrochloride 42.429Mg
30.04 30 /
Equivalent To 37.5Mg Venlafaxine
Veterinary Medicaments 30.04 30 /
Vitamins And Minerals 30.04 30 /
White Soft Paraffin + Liquid Paraffin +
30.04 30 /
Emulsifying Wax (Aqueous Cream)
Wound Healing Solution 30.04 30 /
Zoledronic Acid Monohydrate 30.04 30 /

Fertilisers
Animal Origin Fertilizer 31.01 31 /
Fertilisers 31.05 31 /
Guano 31.01 31 /
Potassium Chloride Fertilizer 31.04 31 /
Potassium Sulphate Fertilizer 31.04 31 /
Urea Fertilizer 31.02 31 /

Paint & Varnish

Paint In Solvent Base 32.08 32 /
Paint In Water Base 32.09 32 /
Varnish In Solvent Base 32.08 32 /
Varnish In Water Base 32.09 32 /

Coloring Matter

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 59 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Blue For Toilet 32.12 32 /
Chinese Ink 32.15 32 /
Kapur Kasut/ Shoe White 32.12 32 /
Nila 32.12 32 /
Oil Pastels Colours 32.13 32 /
Postal Colour 32.13 32 /
Refill Ink 32.15 32 /
Stardust Glitter For Artwork 32.12 32 /
Water Colour 32.13 32 /
White Board Marker Ink 32.15 32 /

Sealant
Glazier Sealant 32.14 32 /

Cosmetic Products & Perfume

Acne Prone Skin Clarifying Facial Tonic 33.04 33 /
After Shave Cream/Foam 33.07 33 /
Air Freshener 33.07 33 /
Air Mawar Putih (For Perfume) 33.03 33 /
Anti-Jerawat/ Anti Acne 33.04 33 /
Baby Oil (For Skin) 33.04 33 /
Baby Powder 33.04 33 /
Baby Shampoo/ Shower 33.05 33 /
Bath Foam 33.07 33 /
Beauty Cream 33.04 33 /
Beauty Shear 33.04 33 /
Bedak Sejuk 33.04 33 /
Bedak Talkum 33.04 33 /
Body Powder/ Talcum 33.04 33 /
Body Scrub 33.04 33 /
Clove Oil Preparation (For Medicinal Uses) 33.01 33 /
Cologne/ Body Splash (For Perfume) 33.03 33 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 60 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Colok (Scented Joss Stick) 33.07 33 /
Compact Powder 33.04 33 /
Cracked Heel Cream 33.04 33 /
Crystal Oil 33.04 33 /
Dental Floss 33.06 33 /
Deodorant 33.07 33 /
Deodorant (Roll On/ Stick/ Spray) 33.07 33 /
Deodoriser 33.07 33 /
Esen/ Essence (Pelbagai Perisa) 33.02 33 /
Essential Oil 33.01 33 /
Eye Shadow 33.04 33 /
Eyebrow Pencil 33.04 33 /
Eyeshadow Palette 33.04 33 /
Face Mask 33.04 33 /
Face Mask Whitening Source Derm-Revival
33.04 33 /
Mask
Face Moisturiser 33.04 33 /
Face Powder 33.04 33 /
Face/Eye Primer 33.04 33 /
Flea Shampoo 33.05 33 /
Foot Massage Gel 33.04 33 /
Gamat Gel/ Lotion 33.04 33 /
Gargle And Mouth Wash 33.06 33 /
Gel Pengelupasan/ Peeling Gel 33.04 33 /
Ginger Cream 33.04 33 /
Grey Control (Hair Cream) 33.05 33 /
Hair Color Conditioner 33.05 33 /
Hair Conditioner 33.05 33 /
Hair Cream 33.05 33 /
Hair Die Powder 33.05 33 /
Hair Dye 33.05 33 /
Hair Essence 33.05 33 /
Hair Gel 33.05 33 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 61 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Hair Henna 33.05 33 /
Hair Mousse 33.05 33 /
Hair Oil 33.05 33 /
Hair Serum 33.05 33 /
Hair Spray 33.05 33 /
Hair Tonic 33.05 33 /
Hair Treatment Cream 33.05 33 /
Hair Water Gloss/ Gel 33.05 33 /
Hand & Body Lotion 33.04 33 /
Hygiene Foam Wash 33.04 33 /
Jelly Gel (For Skin) 33.04 33 /
Kids Tootpaste 33.06 33 /
Leave On Hair Mask 33.05 33 /
Lens Solution 33.07 33 /
Lip Balm 33.04 33 /
Lip Gloss 33.04 33 /
Lipstick 33.04 33 /
Losyen/ Lotion 33.04 33 /
Make Up Set 33.04 33 /
Mascara 33.04 33 /
Masker 33.04 33 /
Mineral Powder Foundation 33.04 33 /
Minyak Wangi/ Perfume 33.03 33 /
Moisture Repair Serum 33.04 33 /
Mouth Wash (E.g. Listerine) 33.06 33 /
Nail Art 33.04 33 /
Nail Henna 33.04 33 /
Nail Polish 33.04 33 /
Nail Polish Remover 33.04 33 /
Nail Remover 33.04 33 /
Opti-Free Solution 60Ml 33.07 33 /
Peeling Pack 33.04 33 /
Pengetip Kuku/ Nail Clipper 33.04 33 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 62 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Pengilat Kuku 33.04 33 /
Pet Toilet Preparations Eg Shampoos And
33.07 33 /
Conditioners
Pewangi Kereta (Car Perfume) 33.03 33 /
Pewangi Rumah (Home Perfume) 33.03 33 /
Pewarna Rambut 33.05 33 /
Pore Pack 33.04 33 /
Press Powder 33.04 33 /
Prickly Heat Powder 33.04 33 /
Pure Petroleum Jelly 33.04 33 /
Shaving/Foam 33.07 33 /
Signs Eye Cream 33.04 33 /
Signs Treatment Totality 33.04 33 /
Sigs Transform Foundation 33.04 33 /
Skin Energizing Face Scrub 33.04 33 /
Skin Care Derm-Renewal Essence 33.04 33 /
Skin Care Products -"Nivea Visage" Gentle
33.04 33 /
Eye Make-Up Remover
Skin Care Whitening Source Derm-Brightener 33.04 33 /
Skin Moisturiser Scrub 33.04 33 /
Skin Whitening Scrub 33.04 33 /
Skrub Muka/ Facial Scrub 33.04 33 /
Sun Block Lotion 33.04 33 /
Syampu Badan/ Body Shampoo 33.04 33 /
Syampu Rambut/ Hair Shampoo 33.05 33 /
Toner 33.04 33 /
Toning Cream Whitening Foam 33.04 33 /
Toothpaste Smoker 33.06 33 /
Ubat Gigi Herba/ Herbal Toothpaste 33.06 33 /
Ubat Gigi/ Toothpaste 33.06 33 /
UV Cream 33.04 33 /
Wash Nail 33.04 33 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 63 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Whitening Serum 33.04 33 /

Soap, Wax, Polish & Similar Articles

Autosol 34.05 34 /
Bar Soap 34.01 34 /
Birthday Candles 34.06 34 /
Car Shampoo 34.02 34 /
Car Wash & Wax 34.05 34 /
Cloth Softener 34.02 34 /
Dashboard Shine 34.05 34 /
Deodorizing Dog Bath Wipes 34.01 34 /
Detergent 34.02 34 /
Dettol (In liquid) 34.01 34 /
Dettol (In Soap) 34.01 34 /
Disinfectant Soap 34.01 34 /
Ear Dig/ Pick 34.04 34 /
Fabric Softener 34.02 34 /
Fabric Softner 34.02 34 /
Floor Cleaner 34.02 34 /
Floor Detergent 34.02 34 /
Floor Polish 34.05 34 /
Furniture Polish 34.05 34 /
Glass Polish 34.05 34 /
Hand Sanitizer 34.02 34 /
Hand Soap (Bar) 34.01 34 /
Hand Soap (liquid) 34.01 34 /
Home Multi Purpose Cleaner 34.02 34 /
Joss Stick Candle 34.06 34 /
Leather & Tyre Shine 34.05 34 /
Lilin Wangi/ Scented Candle 34.06 34 /
Lilin/ Candle 34.06 34 /
Medicated Soap 34.01 34 /
Metal Polish 34.05 34 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 64 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Modeling Clay 34.07 34 /
Peluntur/ Bleach 34.02 34 /
Pencuci Muka/ Facial Cleanser 34.01 34 /
Pencuci Pinggan 34.02 34 /
Plastisin 34.07 34 /
Sabun Badan( Bar) / Soap 34.01 34 /
Sabun Basuh (Bar) 34.02 34 /
Sabun Basuh (Cecair) 34.02 34 /
Sabun Basuh (Serbuk) 34.02 34 /
Sabun Basuh Pinggan/ Dish Soap 34.02 34 /
Sabun Muka( Bar) 34.01 34 /
Shoe Polish 34.05 34 /
Soap Chips 34.01 34 /
Toilet Bowl Cleaner 34.02 34 /
Wax 34.04 34 /
Wet Tissue Impregnated With Soap For Retail
34.01 34 /
Sales
Windscreen Cleaner 34.02 34 /
Windshield Cleaner 34.02 34 /

Glue
Gam Kasut/ Glue for shoes 35.06 35 /
Gam Kertas / Glue 35.06 35 /
Glue For Retail Sale 35.06 35 /
PVC Glue 35.06 35 /
Tire Foam (Tyre Sealant) 35.06 35 /
Wood Glue 35.06 35 /

Igniter, Matches & Explosive Products

Electric Gas Igniter 36.03 36 /
Mancis Api / Matches 36.05 36 /
Pop Pop (Fireworks) 36.04 36 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 65 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%

Artificial Graphite & Activated Carbon

Activated Carbon 38.02 38 /
Artificial Graphite 38.01 38 /

Insecticides, Disinfectant and the like

Insect Killer 38.08 38 /
Insecticide 38.08 38 /
Camphor Balls/ Ubat Gegat 38.08 38 /
Disinfectant Spray 38.08 38 /
Farmfosate Herbicide 38.08 38 /
Flea & Tick Treatment 38.08 38 /
Flea Collar 38.08 38 /
Mosquito Coil & Mats 38.08 38 /
Insect Repellent Patch For Babies 38.08 38 /
Natural Insect Repellent Spray 38.08 38 /
Natural Insect Repellent Stick 38.08 38 /
Herbicide 38.08 38 /

Miscellaneous Chemical Products

Chlorine Tablet 38.24 38 /
Fever Patch 38.24 38 /
Correction Fluid 38.24 38 /
Correction Pen 38.24 38 /
Correction Tape 38.24 38 /
Easy Test Urine Pregnancy Test Cassette 38.22 38 /
Lubricating Jelly (For Intercourse) 38.24 38 /
Liquid Paper 38.24 38 /
Radiator Coolant 38.24 38 /
Scented / Deodorized Litter Sand (Pasir
38.24 38 /
Kucing Wangi)

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 66 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Articles of Plastic
"S" Hook Of Plastic 39.26 39 /
Apron of plastic 39.26 39 /
Aquarium Fish Tank Of Plastic 39.26 39 /
Art Plate 39.26 39 /
Baby Feeding Bottle 39.23 39 /
Baby Feeding Bottles 39.24 39 /
Baby Powder Box of plastic 39.26 39 /
Bakul plastik/ Basket of Plastic 39.26 39 /
Baldi (Plastic)/ Pail of Plastic 39.24 39 /
Bath Cap & Ball (Of Plastic) 39.26 39 /
Bebe Confort Botol 39.24 39 /
Bed Pans (Of Plastic) 39.24 39 /
Beer Box/ Case Of Plastic 39.23 39 /
Beer Mugs of Plastic 39.24 39 /
Bekas Sabun (Plastic Soap Holder) 39.24 39 /
Bekas Sabun plastik 39.24 39 /
Binder Clips Of Plastic 39.26 39 /
Bird Bath Of Plastic 39.26 39 /
Bolt & Nut Of Plastic 39.26 39 /
Book Belt Of Plastic/ Pengikat Buku 39.26 39 /
Book Cover Of Plastic 39.26 39 /
Book Mark Of Plastic 39.26 39 /
Bottle Travel Set 39.23 39 /
Bowl Of Plastic 39.24 39 /
Bowls / Feeders Of Plastics 39.24 39 /
Boxes of Plastic 39.23 39 /
Breastshells 39.24 39 /
Broom Hook (Plastic) 39.26 39 /
Bucket of Plastic 39.24 39 /
Cable Clip 39.26 39 /
Cable Tie 39.26 39 /
Candy Container - Of Plastic 39.23 39 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 67 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Cargo Protection Air Bags Of Plastic 39.26 39 /
Cartoon Stationery Set Of Plastic 39.26 39 /
Cat Flap Of Plastic 39.25 39 /
Cawan Plastik/ Plastic Cup 39.24 39 /
Cawan Polisterin/ Polisterine Cup 39.24 39 /
Cellophane Holder 39.26 39 /
Cellophane Tape 39.19 39 /
Chamber-Pots Of Plastic 39.24 39 /
Chopstick Of Plastic 39.24 39 /
Clear Holder/ Book 39.26 39 /
Clip Of Plastic 39.26 39 /
Cloth Hanger Of Plastic 39.26 39 /
Clothes Clip (Of Plastic) 39.24 39 /
Colander - Of Plastic 39.24 39 /
Colour Pallet 39.26 39 /
Combination Toothbrush Holder 39.24 39 /
Compact Milk Powder Dispenser 39.24 39 /
Container Of Plastic 39.24 39 /
Cooking Rice Spoon -Of Plastic 39.24 39 /
Cosmetic Spatula 39.26 39 /
Disposable Polystyrene Food Container 39.23 39 /
Disposable Raincoat Of Plastic 39.26 39 /
DIY Sticky Back 39.19 39 /
Document Case Of Plastic 39.23 39 /
Doll Key Chain (Plastic) 39.26 39 /
Drapes of Plastic 39.24 39 /
Dulang Plastik/ Plastic Tray 39.24 39 /
Dustbin (Of Plastic) 39.24 39 /
Dustbin of Plastic 39.24 39 /
Egg Beater Of Plastic 39.24 39 /
Egg Cup of Plastic 39.24 39 /
Egg Mold Of Plastic 39.24 39 /
End Cap Of Plastic 39.26 39 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 68 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Face Sponge 39.26 39 /
Fax Roll 39.26 39 /
Feeding Bottle Of Plastic 39.24 39 /
Feminine Hygine Unit of Plastic 39.24 39 /
Fender Pads Made Of Plastic 39.26 39 /
File Of Plastic 39.26 39 /
Fishing String More 1mm 39.16 39 /
Flag Of Plastic 39.26 39 /
Floor Covering Of Plastic (Linoleum) 39.18 39 /
Floor Mat Of Plastic 39.26 39 /
Flower Pot Of Plastic 39.24 39 /
Food Storage Container of Plastic 39.24 39 /
Fork of Plastic 39.24 39 /
Frame of Plastic 39.26 39 /
Fruit Bowl Of Plastic 39.24 39 /
Funnels of Plastic 39.24 39 /
Garbage Bag 39.23 39 /
Gayung (Scoop) 39.26 39 /
Gift Wrapper Of Plastic 39.20 39 /
Glove Of Plastic 39.26 39 /
Hand Expression Funnel 39.24 39 /
Hot Water Bottles of Plastic 39.24 39 /
I.D. Bracelet Of Plastic 39.26 39 /
Ice Cube Tray 39.23 39 /
Injection Nozzle Of Plastic 39.26 39 /
Key Chain Of Plastic 39.26 39 /
Kitchen Glove Of Plastic 39.26 39 /
Kitchen Sponge of Plastic 39.24 39 /
Knife Holder Of Plastic 39.24 39 /
Knife Rests of Plastic 39.24 39 /
Kotak Nasi (Polystyrene) 39.23 39 /
Litter Scoop Of Plastic 39.24 39 /
Litter Tray / Box Of Plastic 39.24 39 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 69 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Lunch Box 39.24 39 /
Magic Band (Plastic) 39.26 39 /
Mangkuk Polisterin 39.24 39 /
Matchbox of Plastic 39.24 39 /
Memo Holder of Plastic 39.26 39 /
Milk Container 39.24 39 /
Money Box Of Plastic 39.26 39 /
Mug Of Plastic 39.24 39 /
Multi Purpose Tube 39.24 39 /
Name Card Holder 39.26 39 /
Name Tag Holder 39.26 39 /
Nipple 39.24 39 /
Nipple Shields 39.24 39 /
Pacifier 39.26 39 /
Pacifier Clippping Chain 39.26 39 /
Passport / Ic/ License Holder Cover 39.26 39 /
Pe Cling Wrap 39.21 39 /
Penapis Plastik 39.23 39 /
Pengacau Air 39.24 39 /
Pengaut Sampah (Dustpan) 39.24 39 /
Penutup Sinki (Sink Stopper) 39.26 39 /
Penyangkut Plak/ Hanger Plaque 39.26 39 /
Penyepit (Of Plastic)/ Tong 39.26 39 /
Pet Cage Of Plastic 39.26 39 /
Pet Carrier Of Plastic 39.26 39 /
Pet Food Storage Container Of Plastics 39.23 39 /
Pet Kennel Of Plastic 39.26 39 /
Pet Pen / Run Of Plastic 39.26 39 /
Pet Tag Of Plastic 39.26 39 /
Pet Toys Of Plastics 39.26 39 /
Pinggan Plastik/ Plastic Plate 39.24 39 /
Pinggan Polisterin/ Polysterine Plate 39.24 39 /
Piring Polisterin 39.24 39 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 70 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Plastic Artificial Nail 39.26 39 /
Plastic Babies' Bibs 39.26 39 /
Plastic Bag 39.23 39 /
Plastic Basin 39.24 39 /
Plastic Bead 39.26 39 /
Plastic Binding Comb 39.26 39 /
Plastic Bolt 39.26 39 /
Plastic Botol Spray 39.26 39 /
Plastic Cabinet 39.26 39 /
Plastic Cd Container 39.26 39 /
Plastic Cd Holder 39.26 39 /
Plastic Chair 39.26 39 /
Plastic Chopping Board 39.24 39 /
Plastic Cloth Tape 39.26 39 /
Plastic Clothes Rope 39.26 39 /
Plastic Curtain 39.26 39 /
Plastic Gratting Single 39.26 39 /
Plastic Hanger 39.26 39 /
Plastic Luggage Label Holder 39.26 39 /
Plastic Mesh 39.26 39 /
Plastic Rope 39.26 39 /
Plastic Screw 39.26 39 /
Plastic Table 39.26 39 /
Plastic Table Cloth 39.24 39 /
Plastic Toilet Rod Roller 39.26 39 /
Plastic Tray 39.24 39 /
Plastic Washer 39.26 39 /
Plastik Aiskrim 39.23 39 /
Plastik Sampah/ Plastic Garbage Bag 39.23 39 /
Polibag 39.23 39 /
Prayer Beads of Plastic 39.26 39 /
Protection Mats of Plastic 39.26 39 /
Puff Box of Plastic 39.23 39 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 71 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
PVC Wrapper 39.20 39 /
Rak Cawan 39.24 39 /
Rak Pinggan 39.24 39 /
Rigid Polyurethane Sponge - Floral Sponge 39.26 39 /
Rolling-pins of Plastic 39.24 39 /
Salad Bowl of Plastic 39.24 39 /
Sauce Squeezer 39.23 39 /
Senduk Plastik/ Plastic Scoop 39.24 39 /
Sepit Baju (Of Plastic) 39.26 39 /
Serviette rings of Plastic 39.24 39 /
Shower Cap 39.24 39 /
Singlet Bag 39.23 39 /
Span Mandi/ Shower Sponge 39.24 39 /
Spoon of Plastic 39.24 39 /
Spray Bottle (Plastic) 39.23 39 /
Spring File of Plastic 39.26 39 /
Sticker Of Plastic 39.19 39 /
Sticker P-Car 39.19 39 /
Sticker P-Motor 39.19 39 /
Storage Jars of Plastic 39.24 39 /
Straws 39.17 39 /
Sudip Plastik/ Plastic Scoop 39.24 39 /
Sugar Bowl of Plastic 39.24 39 /
Surgical Tape (Not Impregnated
39.19 39 /
Pharmaceutical Substance)
Table Cover of Plastic 39.24 39 /
Tank Of Plastic 39.24 39 /
Tank Ornament Of Plastic 39.26 39 /
Tape Dispenser 39.26 39 /
Teapot Stands of Plastic 39.24 39 /
Toilet Paper Holder of Plastic 39.24 39 /
Toilet Pump Handle 39.26 39 /
Toolbox of Plastic 39.26 39 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 72 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Toothpick Of Plastic 39.24 39 /
Towel Hook of Plastic 39.24 39 /
Towel Rail of Plastic 39.24 39 /
Transparency Sheet 39.20 39 /
Trophy of Plastic 39.26 39 /
Tudung Saji/ Food Cover 39.24 39 /
Urinals (Portable Type Of Plastic) 39.24 39 /
Vivarium Of Plastic 39.26 39 /
Vivarium Ornament Of Plastic 39.26 39 /
Voucher Arch File Of Plastic 39.26 39 /
Wall Covering Of Plastic 39.18 39 /
Wall Sticker Of Plastic 39.26 39 /
Water Jug Of Plastic 39.24 39 /
Watering Cans of Plastic 39.24 39 /

Articles of Rubber
Balloons 40.16 40 /
Bath Mats of Rubber 40.16 40 /
Belon 40.16 40 /
Book Belt Of Rubber 40.16 40 /
Cocks of Rubber 40.16 40 /
Condom 40.14 40 /
Cushion of Rubber 40.16 40 /
Door Stop of Rubber 40.16 40 /
Eraser 40.16 40 /
Gasket Of Rubber 40.16 40 /
Glove Of Rubber 40.15 40 /
Hot Water Bottle Of Rubber 40.14 40 /
Inflatable Of Rubber 40.16 40 /
Inner Tube (Motorcar, Lorry & Buses) 40.13 40 /
Inner Tube (Motorcycle) 40.13 40 /
Inner Tube for Bicycle 40.13 40 /
Kitchen Glove Of Rubber 40.15 40 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 73 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Mudflaps of Rubber 40.16 40 /
New Pneumatic Bicycle Tyre 40.11 40 /
New Pneumatic Motorcar Tyre 40.11 40 /
New Pneumatic Motorcycle Tyre 40.11 40 /
Pengelap Tingkap (Window Wiper) 40.16 40 /
Pet Toys Of Rubber 40.16 40 /
Pillow of Rubber 40.16 40 /
Pneumatic Mattress of Rubber 40.16 40 /
Rubber Band 40.16 40 /
Rubber Feet for Furniture Leg 40.16 40 /
Rubber Headed Hammer 40.16 40 /
Rubber Hose 40.09 40 /
Rubber Surgical Glove 40.15 40 /
Rubber Teat For Feeding Bottles 40.14 40 /
Seals Of Rubber 40.16 40 /
Sink Plugs of Rubber 40.16 40 /
Sink Plumber of Rubber 40.16 40 /
Stoppers of Rubber 40.16 40 /
Table Mats of Rubber 40.16 40 /
Table Pad 40.16 40 /
Taps of Rubber 40.16 40 /
Transmission Belt Of Rubber 40.10 40 /
Valves of Rubber 40.16 40 /
Washer Of Rubber 40.16 40 /
Water Mattress 40.16 40 /

Saddlery & Harness for Animal

Dog Coats 42.01 42 /
Dog Harness 42.01 42 /
Dog Lead 42.01 42 /
Non Flea Collar 42.01 42 /
Pet Clothing Accessories 42.01 42 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 74 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Saddlery And Harness Of Any Materials For
Any Animals Eg Traces, Knee Pads,
42.01 42 /
Muzzles, Saddle Cloths, Saddle Bags,
Leashes Etc

Bags & Cases

Booster Cable 42.02 42 /
Clear Bag 42.02 42 /
Handbag 42.02 42 /
Kotak Pensel/ Pencil Box 42.02 42 /
Luggage 42.02 42 /
Pencil Bag 42.02 42 /
Pouch Bag 42.02 42 /
Travel Bag 42.02 42 /

Articles of Leather
Kitchen Glove Of Leather 42.03 42 /
Pet Tag Of Leather 42.05 42 /
Tali Pinggang (Leather Belt) 42.03 42 /

Wood & Articles of Wood

Alas Periuk Kayu/ Pot Stand of Wood 44.19 44 /
Arang Kayu (Charcoal) 44.02 44 /
Bamboo Scratcher 44.19 44 /
Beaded Wood, not assembled (of Coniferous
44.09 44 /
Wood)
Beaded Wood, not assembled (of Tropical
44.09 44 /
Wood)
Beer Box/ Case Of Wood 44.15 44 /
Beveled Wood, not assembled (of Coniferous
44.09 44 /
Wood)

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 75 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Beveled Wood, not assembled not assembled
44.09 44 /
(of Tropical Wood)
Blockboard 44.12 44 /
Bobbin of Wood 44.21 44 /
Box Pallets of Wood 44.15 44 /
Cable Drums of Wood 44.15 44 /
Cages of Wood 44.21 44 /
Candy Sticks of Wood 44.21 44 /
Cases for Jewellery of Wood 44.20 44 /
Caskets of Wood 44.20 44 /
Casks / Barrels of Wood 44.16 44 /
Chamfered Wood, not assembled (of
44.09 44 /
Coniferous Wood)
Chamfered Wood, not assembled (of Tropical
44.09 44 /
Wood)
Charcoal Filter Box 44.01 44 /
Chipwood (of coniferous wood) 44.04 44 /
Chipwood (of non-coniferous wood) 44.04 44 /
Chopping Block Of Wood 44.19 44 /
Chopping Board - Of Wood 44.19 44 /
Chopping Board of Wood 44.19 44 /
Chopstick Of Wood 44.19 44 /
Chopsticks 44.19 44 /
Cloth Hanger Of Wood 44.21 44 /
Clothes Hanger of Wood 44.21 44 /
Coffin of Wood 44.21 44 /
Cooking Rice Spoon -Of Wood 44.19 44 /
Core veneer (of Coniferous Wood) 44.08 44 /
Core veneer (of Tropical Wood) 44.08 44 /
Crates of Wood 44.15 44 /
Cup of Wood 44.19 44 /
Cutlery Board of Wood 44.19 44 /
Cutlery Cases of Wood 44.20 44 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 76 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Cutting Board of Wood 44.19 44 /
Densified Wood 44.13 44 /
Door of Wood 44.18 44 /
Door Skin 44.18 44 /
Dowelling in Length (of Coniferous Wood) 44.09 44 /
Dowelling in Length (of Tropical Wood) 44.09 44 /
Face veneer sheets (of Coniferous Wood) 44.08 44 /
Face veneer sheets (of Tropical Wood) 44.08 44 /
Flitches of Wood 44.07 44 /
Fork of Wood 44.19 44 /
Fruit Bowl Of Wood 44.19 44 /
Fuel Wood 44.01 44 /
Hardboard density fibreboard (HDF) 44.11 44 /
Hen-coops of Wood 44.21 44 /
Ice Cream Spoon of Wood 44.21 44 /
Ice Cream Sticks of Wood 44.21 44 /
Inlaid Wood 44.20 44 /
Ironing Board of Wood 44.21 44 /
Jars of Wood 44.19 44 /
Jelutong wood pencil slats 44.08 44 /
Joss Stick, unscented 44.21 44 /
Knife Holder Of Wood 44.19 44 /
Laminated Board 44.12 44 /
Laminated Veneer Lumber (LVL) 44.12 44 /
Laminboard 44.12 44 /
Lidi Sate 44.21 44 /
Load Board of Wood 44.15 44 /
Match Splints of Wood 44.21 44 /
Medium density fibreboard (MDF) 44.11 44 /
Mirror Frame of Wood 44.14 44 /
Money Box Of Wood 44.21 44 /
Mortal and Pestle of Wood 44.19 44 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 77 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Moulded, Moulding, Beading Wood, not
44.09 44 /
assembled (of Coniferous Wood)
Moulded, Moulding, Beading Wood, not
44.09 44 /
assembled (of Tropical Wood)
Napkin Ring of Wood 44.19 44 /
Nutcrackers of Wood 44.19 44 /
Oriented Strand Board 44.10 44 /
Overlaid Plywood 44.12 44 /
Packing Cases, Boxes of Wood 44.15 44 /
Pallet Colar of Wood 44.15 44 /
Pallets of Wood 44.15 44 /
Parquet Flooring Panel, assembled 44.18 44 /
Particle Board 44.10 44 /
Photographs Frame of Wood 44.14 44 /
Platter and Serving-Dishes of Wood 44.19 44 /
Plywood 44.12 44 /
Plywood Strip Panel 44.12 44 /
Pointed Stakes, Pickets and Piles not Sawn
44.04 44 /
Lenghtwise (of coniferous wood)
Pointed Stakes, Pickets and Piles not Sawn
44.04 44 /
Lenghtwise (of non-coniferous wood)
Prayer Beads Of Wood 44.21 44 /
Rabbit-hutches of Wood 44.21 44 /
Railway Sleepers of Wood 44.06 44 /
Rebate Wood, not assembled (of Coniferous
44.09 44 /
Wood)
Rebate Wood, not assembled (of Tropical
44.09 44 /
Wood)
Reels of Wood 44.21 44 /
Road Sign of Wood 44.21 44 /
Rolling Pins of Wood 44.19 44 /
Rounded Wood (of Coniferous Wood) 44.09 44 /
Rounded Wood (of Tropical Wood) 44.09 44 /
Saucers of Wood 44.19 44 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 78 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Sawdust 44.01 44 /
Senduk Kayu/ Wood Ladle 44.19 44 /
Shingles and Shakes 44.18 44 /
Shoe Lasts of Wood 44.17 44 /
Shoe Tree of Wood 44.17 44 /
Signboard of Wood 44.21 44 /
Small Animal Hutch Of Wood 44.21 44 /
Small Pet Bedding Sawdust 44.01 44 /
Softboard fibreboard 44.11 44 /
Spices boxes of Wood 44.19 44 /
Spool of Wood 44.21 44 /
Spoon of Wood 44.19 44 /
Statuettes and Ornamental of Wood 44.20 44 /
Strip and friezes for parquet flooring, not
44.09 44 /
assembled (of Bamboo)
Strip and friezes for parquet flooring, not
44.09 44 /
assembled (of Coniferous Wood)
Strip and friezes for parquet flooring, not
44.09 44 /
assembled (of Tropical Wood)
Tank Ornament Of Wood 44.20 44 /
Tonged and Grooved Wood, not assembled
44.09 44 /
(of Bamboo)
Tonged and Grooved Wood, not assembled
44.09 44 /
(of Coniferous Wood)
Tonged and Grooved Wood, not assembled
44.09 44 /
(of Tropical Wood)
Toothpicks (Pencungkil Gigi) 44.21 44 /
Trophy of Wood 44.21 44 /
Tubs of Wood 44.16 44 /
Vats of Wood 44.16 44 /
Veneer Panel 44.12 44 /
Vivarium Ornament Of Wood 44.20 44 /
V-Jointed Wood, not assembled (of
44.09 44 /
Coniferous Wood)

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 79 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
V-Jointed Wood, not assembled (of Tropical
44.09 44 /
Wood)
Waferboard 44.10 44 /
Window Frame of Wood 44.18 44 /
Wood Baulks / Hewn Timber 44.03 44 /
Wood Briquettes 44.01 44 /
Wood Charcoal 44.02 44 /
Wood Charcoal of Bamboo 44.02 44 /
Wood Charcoal of Coconut 44.02 44 /
Wood Flour 44.05 44 /
Wood in Chips or Particles 44.01 44 /
Wood Logs 44.03 44 /
Wood Marquety 44.20 44 /
Wood Panel and Cellular Wood Panel 44.18 44 /
Wood Pellets 44.01 44 /
Wood Sawn Heavy Hardwood (of Belian) 44.07 44 /
Wood Sawn Heavy Hardwood (of Chengal) 44.07 44 /
Wood Sawn Heavy Hardwood (of Keranji) 44.07 44 /
Wood Sawn Heavy Hardwood (of Resak) 44.07 44 /
Wood Sawn Heavy Hardwood (of Tembusu) 44.07 44 /
Wood Sawn Lengthwise (of ash wood) 44.07 44 /
Wood Sawn Lengthwise (of beech wood) 44.07 44 /
Wood Sawn Lengthwise (of cherry wood) 44.07 44 /
Wood Sawn Lengthwise (of coniferous wood) 44.07 44 /
Wood Sawn Lengthwise (of maple wood) 44.07 44 /
Wood Sawn Lengthwise (of oak wood) 44.07 44 /
Wood Sawn Lengthwise (of tropical wood) 44.07 44 /
Wood Sawn Lengthwise, end-jointed 44.07 44 /
Wood Sawn Light Hardwood (of Ara) 44.07 44 /
Wood Sawn Light Hardwood (of Berangan) 44.07 44 /
Wood Sawn Light Hardwood (of Machang) 44.07 44 /
Wood Sawn Light Hardwood (of Mahang) 44.07 44 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 80 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Wood Sawn Light Hardwood (of Medang) 44.07 44 /
Wood Sawn Light Hardwood (of Petai) 44.07 44 /
Wood Sawn Medium Hardwood (of Keledang) 44.07 44 /
Wood Sawn Medium Hardwood (of Kulim) 44.07 44 /
Wood Sawn Medium Hardwood (of Pauh
44.07 44 /
Kijang)
Wood Sawn Medium Hardwood (of Perah) 44.07 44 /
Wood Sawn Medium Hardwood (of Tualang) 44.07 44 /
Wood Waste & Scrap 44.01 44 /
Wood Wool 44.05 44 /
Wooden Blind 44.21 44 /
Wooden Cutlery Rack 44.19 44 /
Wooden Frame for Painting 44.14 44 /
Wooden Hammer/ Mallet 44.17 44 /
Wooden Handles 44.17 44 /
Wooden Lattice 44.18 44 /
Wooden Sticks, Roughly Trimmed 44.04 44 /

Cork
Agglomerated Cork 45.04 45 /
Corks Of Natural Cork 45.03 45 /
Stoppers Of Natural Cork 45.03 45 /

Articels of Bamboo & Rattan

Basketwork Of Bamboo 46.02 46 /
Basketwork Of Rattan 46.02 46 /
Envelopes for bottles Of Bamboo 46.02 46 /
Envelopes for bottles Of Rattan 46.02 46 /
Mat of Bamboo 46.02 46 /
Mat of Rattan 46.02 46 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 81 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Suitcases Of Bamboo 46.02 46 /
Suitcases Of Rattan 46.02 46 /
Travelling bags Of Bamboo 46.02 46 /
Travelling bags Of Rattan 46.02 46 /

Wood Pulp & Waste of Paper

Chemical wood pulp 47.02 47 /
Cotton linters pulp 47.06 47 /
Mechanical wood pulp 47.01 47 /
Unbleach wood pulp 47.04 47 /
Waste And Scrap Of Paper 47.07 47 /
Waste And Scrap Of Paperboard 47.07 47 /

Paper & Articles of Paper

A4 Color Paper 70-80Gsm 48.02 48 /
A4 Colour Binding Set 48.20 48 /
A4 Paper 70-80Gsm 48.02 48 /
Address Book 48.20 48 /
Ang Pow Envelops 48.17 48 /
Bill Book 48.20 48 /
Book Cover Of Paper 48.20 48 /
Book Mark Of Paper 48.23 48 /
Bowl Of Paper 48.23 48 /
Box/ Case Of Paper 48.19 48 /
Boxes of Paper 48.19 48 /
Carbon Paper 48.09 48 /
Card Case Of Paper 48.19 48 /
Card Holder Of Paper 48.19 48 /
Cash Book 48.20 48 /
Cawan Kertas/ Paper Cup 48.23 48 /
Cigarette paper 48.13 48 /
Colored Sugar Paper 48.02 48 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 82 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Colour Flint Paper 48.02 48 /
Corrugated Paper 48.08 48 /
Crepe Paper 48.08 48 /
Desk Tray Of Paper 48.19 48 /
Diary 48.20 48 /
Disposable Litter Box From Recycled Paper 48.19 48 /
Document Case Of Paper 48.19 48 /
Embossed Paper 48.08 48 /
Envelopes 48.17 48 /
Examination Pad 48.20 48 /
Exercise Book 48.20 48 /
Facial Absorbant 48.18 48 /
Fancy Paper 48.02 48 /
Fancy Paper Bag 48.19 48 /
File Of Paper 48.19 48 /
Filter Paper 48.23 48 /
Fluorescents Paper 48.02 48 /
Folder 48.20 48 /
Gift Boxes of Paper 48.19 48 /
Gift Wrapper Of Paper 48.11 48 /
Greaseproof Papers 48.06 48 /
Hard Cover Book/ Note Book 48.20 48 /
Home Workbook 48.20 48 /
Invoice Book 48.20 48 /
Joss Paper 48.23 48 /
Kertas Mah Jong/ Mah Jong Paper 48.02 48 /
Kertas Minyak/ Oil Paper 48.06 48 /
Kraft paper 48.08 48 /
Memo Pad 48.20 48 /
Newsprint Paper 48.01 48 /
Note Book 48.20 48 /
Organiser Book 48.20 48 /
Paper Cup/ Plate 48.23 48 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 83 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Paper Hand Fan 48.23 48 /
Paper Handkerchiefs 48.18 48 /
Paper Spool/ Bobbin 48.22 48 /
Paper towels 48.18 48 /
Photo Album 48.20 48 /
Photo Book 48.20 48 /
Phrase Book 48.20 48 /
Pocket Tissue 48.18 48 /
Price Sticker 48.21 48 /
Printed Label 48.21 48 /
Punch Card 48.23 48 /
Receipt Book 48.20 48 /
Self-Copy Paper 48.09 48 /
Serviettes of Paper 48.18 48 /
Silicone Paper (Round, Oval) 48.23 48 /
Stencil Carbon Paper 48.09 48 /
Stick Pad 48.20 48 /
Stock Card 48.17 48 /
String Envelope 48.17 48 /
Table Mat 48.18 48 /
Tablecloths of Paper 48.18 48 /
Test Pad 48.20 48 /
Tissue 48.18 48 /
Tissue Roll 48.18 48 /
Toilet paper 48.18 48 /
Tracing Paper 48.06 48 /
Vegetable Parchment 48.06 48 /
Voucher 48.20 48 /
Voucher Arch File Of Paper 48.20 48 /
Wallpaper 48.14 48 /

Printed Materials
Aquarium Printed Background 49.11 49 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 84 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Beginner'S English Book 49.01 49 /
Beginner'S Maths Book 49.01 49 /
Buku Panduan Pelancong/ Tour Guide Book 49.01 49 /
Buku Rujukan/ Reference Book 49.01 49 /
Buku Teks Sekolah/ IPT (Textbooks) 49.01 49 /
Calendars Of Copper 49.10 49 /
Calendars Of Nickel 49.10 49 /
Calendars Of Plastic; Of Paper Or
Paperboard; Of Glass; Of Wood; Of 49.10 49 /
Aluminium
Children Color & Sticker Book 49.03 49 /
Children Colouring Books 49.03 49 /
Children Drawing Books 49.03 49 /
Children Picture Book 49.03 49 /
Children Stickers Book 49.03 49 /
Colour Card 49.09 49 /
Comic Books 49.03 49 /
Dictionary 49.01 49 /
Directory Books 49.01 49 /
Drawing Block/ Books (Other Than For
49.03 49 /
Children)
Exercise Book 49.01 49 /
Fancy Card 49.09 49 /
Fiction Book (Novel/ Anthology Etc) 49.01 49 /
Flash Card 49.11 49 /
Flash Cards 49.11 49 /
Foolscap Book 49.01 49 /
Graphic Art 49.05 49 /
Magazine/ Majalah 49.02 49 /
Map Book 49.05 49 /
Music Book- Exercise 49.04 49 /
Music Reference Book 49.01 49 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 85 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
News Paper/ Surat Khabar 49.02 49 /
Non Fiction Book (Motivation/ Recipes/
49.01 49 /
Religious Book Etc)
Post Card 49.09 49 /
Poster (Trade Advertising) 49.11 49 /
Poster/ Chart 49.11 49 /
Price Sticker 49.11 49 /
Printed Calendar 49.10 49 /
Printed Label 49.11 49 /
Science Practical Book/ Buku Amali Sains 49.01 49 /
Shorthand Book/ Buku Trengkas 49.01 49 /
Sticky Notes 49.11 49 /
Story Book 49.01 49 /
Vivarium Printed Background 49.11 49 /
World Globe 49.05 49 /
World Globe In Relief 49.05 49 /

Textiles & Textile Articles

Alas Kaki/ Floor Mat 57.03 57 /
Ankle bands (Knitted or Crocheted) 61.17 61 /
Babies' Garments 61.11 61 /
Babies' Socks Of Textile (Knitted or
61.15 61 /
Crocheted)
Baby Knitted Clothing/ Pakaian Bayi 61.09 61 /
Baby Mittens & Bootees 62.09 62 /
Baby Woven Clothing 62.09 62 /
Bath Cap & Ball (Of Textile) 63.07 63 /
Bedlinen 63.02 63 /
Bedspreads 63.04 63 /
Blanket/ Selimut 63.01 63 /
Blazer & Jacket For Men Of Woven 62.03 62 /
Blazer For Women 62.04 62 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 86 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Bleached Woven Fabrics Of Silk Or Of Silk
50.07 50 /
Waste.
Blouse Of Woven 62.06 62 /
Book Belt Of Textile 59.01 59 /
Bow Ties (Knitted or Crocheted) 61.17 61 /
Brassieres (Bra)/ Baju Dalam 62.12 62 /
Car Seat Organizer 63.07 63 /
Cardigans of Cotton (Knitted or Crocheted) 61.10 61 /
Cardigans of Wool (Knitted or Crocheted) 61.10 61 /
Carpet & Upholstery 57.05 57 /
Cartoon Stationery Set Of Textile 63.07 63 /
Cleaning Cloth 63.07 63 /
Clothes Rope 56.07 56 /
Coconut Thread Ball 53.07 53 /
Corsets 62.12 62 /
Cotton Balls 56.01 56 /
Cotton Buds 56.01 56 /
Cotton Glove (Knitted or Crocheted) 61.16 61 /
Cotton Twine 56.07 56 /
Cotton Wool 56.01 56 /
Curtains 63.03 63 /
Double Sided Tape Of Textile 59.06 59 /
Dust Mask 63.07 63 /
Face Mask 63.07 63 /
Face Towel 63.02 63 /
Facial Cotton 56.01 56 /
Fishing String No exceed 1mm (Cross-
54.04 54 /
sectional)
Flag Of Textiles 63.07 63 /
Floor Mat Of Textile 57.01 57 /
Getah Seluar (Rubber Strap) 59.06 59 /
Girdle 62.12 62 /
Gloves of woven 62.16 62 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 87 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Hair Bands 61.17 61 /
Head Bands 61.17 61 /
Jerseys of Cotton (Knitted or Crocheted) 61.10 61 /
Jerseys of Wool (Knitted or Crocheted) 61.10 61 /
Kain Ehram/ Islamic Pilgrimage Robes 62.11 62 /
Kain Lap 63.02 63 /
Kain Sarung 62.11 62 /
Kitchen Glove Of Textile (Knitted or
61.16 61 /
Crocheted)
Kitchen Towel 63.02 63 /
Knee bands (Knitted or Crocheted) 61.17 61 /
Laundry Net 63.02 63 /
Men Jacket 62.01 62 /
Men Shirt Of Woven 62.05 62 /
Men Trousers Of Woven 62.03 62 /
Men/ Boys Cloaks 62.01 62 /
Men/ Boys Overcoats 62.01 62 /
Men/ Boys Raincoats 62.01 62 /
Men/ Boys Singlets Knitted or Crocheted of
61.09 61 /
Cotton
Men/ Boys T-Shirts Knitted or Crocheted of
61.09 61 /
Cotton
Men/ Boys Vests Knitted or Crocheted of
61.09 61 /
Cotton
Men's Underpants and Brief 62.07 62 /
Micropore Tape 59.06 59 /
Mosquito Net 63.04 63 /
Mufflers (Knitted or Crocheted) 61.17 61 /
Nightdress 62.08 62 /
Nylon String 54.02 54 /
Pants For Men 62.03 62 /
Panty hose (Knitted or Crocheted) 61.15 61 /
Penapis Kain/ Cloth Filter 63.07 63 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 88 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Pet Carrier Of Non Woven Textile 63.07 63 /
Pet Kennel Of Non Woven Textile 63.07 63 /
Petticoat 62.08 62 /
Pillowcase 63.02 63 /
Prayer Cloaks 62.11 62 /
Prayer Mat Of Textile 57.01 57 /
Printed Woven Fabric By The Traditional Batik
50.07 50 /
Process (Of Silk)
Pullovers of Cotton (Knitted or Crocheted) 61.10 61 /
Pullovers of Wool (Knitted or Crocheted) 61.10 61 /
Raincoat Of Textiles For Men 62.01 62 /
Raincoat Of Textiles For Women 62.02 62 /
Raw Silk (Not Thrown). 50.02 50 /
Sapu Tangan/ Handkerchiefs 62.13 62 /
Seluar Dalam/ Underwear 62.12 62 /
Serban (Turban) 61.17 61 /
Sewing Thread Of Cotton For Retail Sale 52.04 52 /
Sewing Thread Of Polyester Put Up For Retail
55.08 55 /
Sale
Shawl/ Scarves (Knitted or Crocheted) 61.17 61 /
Shawl/ Scarves Of Woven 62.14 62 /
Silk Waste 50.03 50 /
Silk Yarn & Yarn Spun (For Retail Sale) 50.06 50 /
Silk Yarn (Not For Retail Sale) 50.04 50 /
Silk-Worm Cocoons Suitable For Reeling. 50.01 50 /
Small Animal Hutch Cover Of Textile 63.07 63 /
Socks/ Stockings Of Knitted or Crocheted 61.15 61 /
Suspenders 62.12 62 /
Swimwear 62.11 62 /
Table Linen 63.02 63 /
Tali (Nylon) 56.07 56 /
Tali Kasut 63.07 63 /
Tali Leher (Knitted or Crocheted) 61.17 61 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 89 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Tali Leher Of Woven 62.15 62 /
Towel 63.02 63 /
Track suits of Cotton (Knitted or Crocheted) 61.12 61 /
Tracksuit 62.11 62 /
Treasury Tags (Tali Hijau) 56.07 56 /
Tudung Kepala/ Scarves 62.14 62 /
Unbleached Woven Fabrics Of Silk Or Of Silk
50.07 50 /
Waste.
Women Dress Of Woven 62.04 62 /
Women Jacket 62.02 62 /
Women Shirt Of Woven 62.06 62 /
Women Skirt Of Woven 62.04 62 /
Women/ Girls Cloaks 62.02 62 /
Women/ Girls Overcoats 62.02 62 /
Women/ Girls Raincoats 62.02 62 /
Women/ Girls Singlets Knitted or Crocheted
61.09 61 /
of Cotton
Women/ Girls T-Shirts Knitted or Crocheted
61.09 61 /
of Cotton
Women/ Girls Vests Knitted or Crocheted of
61.09 61 /
Cotton
Wool And Fine Or Coarse Animal Hair 51.05 51 /
Woven Fabric Of Carded Wool 51.11 51 /
Woven Fabric Of Combed Wool 51.12 51 /
Wrist bands (Knitted or Crocheted) 61.17 61 /
Yarn Of Wool, Not Put Up For Retail Sale. 51.09 51 /
Yarn Of Wool, Put Up For Retail Sale. 51.09 51 /

Footwear
Wet Market Boot 64.01 64 /
Terompah/ Clogs 64.02 64 /
Slippers/ Sandals 64.02 64 /
Leather Shoes 64.03 64 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 90 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
School Shoes 64.04 64 /
Riding Boots 64.03 64 /
Bowling Shoes 64.03 64 /

Headgear
Cap/ Topi 65.06 65 /
Headgear 65.06 65 /
Helmet For Motorcyclists 65.06 65 /
Songkok 65.06 65 /

Umbrella
Garden umbrellas 66.01 66 /
Payung/ Umbrella 66.01 66 /
Walking-stick umbrellas 66.01 66 /

Artificial Flower
Artificial Flower 67.02 67 /

Stone Products
Abrasive Fiber Disc 68.04 68 /
Building Block & Brick 68.10 68 /
Marble Tiles 68.02 68 /
Tombstones 68.02 68 /

Ceramic Products
Bowl Of Ceramic 69.12 69 /
Bowls / Feeders Of Ceramic 69.12 69 /
Cawan Seramik/ Cup of Ceramic 69.12 69 /
Ceramic Brick Bata 69.04 69 /
Ceramic Plate/ Pinggan Seramik 69.12 69 /
Flower Pot Of Ceramic 69.14 69 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 91 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Fruit Bowl Of Ceramic 69.12 69 /
Knife Holder Of Ceramic 69.12 69 /
Money Box Of Ceramic 69.13 69 /
Mug Of Ceramic 69.12 69 /
Pasu Bunga/ Flower Pots 69.13 69 /
Periuk Seramik 69.12 69 /
Pinggan Seramik 69.12 69 /
Water Jug Of Ceramic 69.12 69 /

Glass and glassware

Aquarium Fish Tank Of Glass 70.13 70 /
Bowl Of Glass 70.13 70 /
Candy Container - Of Glass 70.13 70 /
Cawan Kaca/ Glass Cup 70.13 70 /
Cermin/ Mirror 70.09 70 /
Container Of Glass 70.13 70 /
Crystal Ball 70.13 70 /
Feeding Bottle Of Glass 70.13 70 /
Fruit Bowl Of Glass 70.13 70 /
Glass 70.13 70 /
Glass Bakeware 70.13 70 /
Glass Cake Stands 70.13 70 /
Glass Pans 70.13 70 /
Glass Paper Weight 70.13 70 /
Glass Straw 70.13 70 /
Glass Tray 70.13 70 /
Glass Trophies 70.13 70 /
Glass Tumbler 70.13 70 /
Knife Holder Of Glass 70.13 70 /
Mini Mirror 70.09 70 /
Mug Of Glass 70.13 70 /
Pasu Kaca/ Glass Pot 70.13 70 /
Periuk Kaca/ Glass Pan 70.13 70 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 92 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Pinggan Kaca/ Glass Plate 70.13 70 /
Sudu Kaca/ Glass Spoon 70.13 70 /
Trophy of Glass 70.18 70 /
Vivarium Of Glass 70.13 70 /
Water Jug Of Glass 70.13 70 /

Articles of Iron or Steel

"S" Hook Of Steel 73.26 73 /
Alas Periuk Besi 73.23 73 /
All Purpose Tongs 73.23 73 /
Berus Periuk 73.23 73 /
Black Screws 73.18 73 /
Block Mould Of Steel 73.26 73 /
Bolt & Nut Of Steel 73.18 73 /
Bowls / Feeders Of Steel 73.23 73 /
Cawan Besi/ Steel Cup 73.23 73 /
Cerek Biasa/ Kettle 73.23 73 /
Chafer For Bullet (Of Steel) 73.23 73 /
Chipboard Screw 73.18 73 /
Colander - Of Stainless Steel 73.23 73 /
Colour Pins 73.17 73 /
Concrete Nails 73.17 73 /
Cooking Rice Spoon -Of Stainless Steel 73.23 73 /
Egg Beater Of Stainless Steel 73.23 73 /
Egg Mold Of Stainless Steel 73.23 73 /
Flat Head Screw 73.18 73 /
Flexible Frame Hanger 73.23 73 /
Fruit Bowl Of Stainless Steel 73.23 73 /
Hanger Plate 73.23 73 /
Hose Joint 73.26 73 /
Key Chain Of Metal 73.26 73 /
Key Tag 73.26 73 /
Kuali/ Pans 73.23 73 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 93 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Map Pin 73.18 73 /
Mug Of Stainless Steel 73.23 73 /
Needle 73.19 73 /
Needle Round Compact 73.19 73 /
Needle Thread Set 73.19 73 /
Office Pin 73.19 73 /
Oval Tray 73.23 73 /
Parrot Playstand Of Steel 73.26 73 /
Penggosok Periuk 73.23 73 /
Periuk Stainless Steel 73.23 73 /
Pet Cage Of Steel Wire 73.26 73 /
Pet Carrier Of Steel Wire 73.26 73 /
Pet Food Storage Container Of Steel 73.23 73 /
Pet Kennel Of Steel Wire 73.26 73 /
Pet Pen / Run Of Steel Wire 73.26 73 /
Pin Baju (Safety Pin) 73.19 73 /
Pinggan Besi/ Steel Plate 73.23 73 /
Poultry Cage 73.26 73 /
Safety Pins 73.19 73 /
Senduk Besi/ Steel Ladle 73.23 73 /
Stainless Steel Bakeware 73.23 73 /
Stainless Steel Basin 73.23 73 /
Stainless Steel Bins 73.23 73 /
Stainless Steel Cake Stands 73.23 73 /
Stainless Steel Dish Rack 73.23 73 /
Stainless Steel Dishwasher Rack 73.23 73 /
Stainless Steel Pans 73.23 73 /
Stainless Steel Sieve 73.23 73 /
Stainless Steel Straw 73.23 73 /
Stainless Steel Tea Pot 73.23 73 /
Stainless Steel Tray 73.23 73 /
Steel Frame 73.26 73 /
Steel Nails 73.17 73 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 94 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Sudip Besi/ Steel Spatula 73.23 73 /
Termos 73.23 73 /
Thumbtacks 73.17 73 /

Articles of Copper
Bolt & Nut Of Copper 74.15 74 /
Brass Screw Hook 74.15 74 /

Articles of Aluminium
Aluminium Foil 76.07 76 /
Aluminium Cup 76.15 76 /
Egg Mold Of Aluminium 76.15 76 /

Tools & Articles of Basemetal

1 System Razor 82.12 82 /
Adjustable Spanner 82.05 82 /
Allen Key Set 82.05 82 /
Ashtray 82.15 82 /
Band Saw Blades/ Endless Saw Blades 82.02 82 /
Barber Scissors 82.13 82 /
Bill Hooks 82.01 82 /
Black Nail 82.14 82 /
Bottle/ Can Opener 82.05 82 /
Cangkul/ Hoe 82.01 82 /
Chain Saw Blades 82.02 82 /
Circular Saw Blade (with teeth) 82.02 82 /
Cuticle Knife 82.14 82 /
Cutter 82.14 82 /
Cutter Blade 82.14 82 /
Cutter Knives 82.11 82 /
Cutter Pencil Knife 82.14 82 /
Cutter Refill 82.14 82 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 95 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Diamond Wheel 82.02 82 /
Disposable Shaver/Razor 82.12 82 /
Dog Nail Clipper 82.14 82 /
Driller Tip 82.07 82 /
Eyebrow Pincers 82.03 82 /
Eyebrow Razor 82.12 82 /
Eyebrow Scissor 82.13 82 /
Eyebrow Tweezer 82.03 82 /
Eyelash Curler 82.14 82 /
Fishing Bating Needles 82.05 82 /
Foot File 82.14 82 /
Fur Deshedding Tool - Stainless Steel 82.14 82 /
Garfu/ Fork 82.15 82 /
Gunting 82.13 82 /
Hacksaw Blade 82.02 82 /
Hammer 82.05 82 /
Handsaw 82.02 82 /
Kapak (Axe) 82.01 82 /
Machine Knives & Blades 82.08 82 /
Manicure Set 82.14 82 /
Mattocks 82.01 82 /
Nail Trimmer 82.14 82 /
One-Handed Pruners 82.01 82 /
Pedicure Tools 82.14 82 /
Peeler 82.05 82 /
Pemarut 82.05 82 /
Pembuang Sisik Ikan 82.05 82 /
Pembuka Tin/ Can Opener 82.05 82 /
Pembuka Tudung Botol/ Bottel Opener 82.05 82 /
Pemukul Telur/ Egg Beater 82.05 82 /
Pencakar (Rake) 82.01 82 /
Pet Hair Clipper Kit (Non Electrical) 82.14 82 /
Picks 82.01 82 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 96 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Scissors Tailor 82.13 82 /
Scoop Aiskrim 82.05 82 /
Secateurs 82.01 82 /
Sharpener 82.14 82 /
Shaver Blade 82.12 82 /
Shovel 82.01 82 /
Smart Chopper TUPPERWARE 82.14 82 /
Spade (Penyodok) 82.01 82 /
Straight Saw Blades 82.02 82 /
Straight Toothless Stone Cutting Saw Blades 82.02 82 /
Sudu/ Spoon 81.15 81 /
Table Knives 82.11 82 /
Toothless Cutting Discs 82.02 82 /
Triple Blade Disposable 82.12 82 /
Two-Handed Pruners 82.01 82 /

Miscellaneous Articles of Base Metal

Absorbent Hook 83.02 83 /
Aluminium Latch 83.02 83 /
Base Metal Trophies 83.06 83 /
Bell 83.06 83 /
Binder Clips Of Metal 83.05 83 /
Brass Padlock 83.01 83 /
Cupboard Hook 83.02 83 /
Door Chain 83.02 83 /
Door Lock 83.01 83 /
Door Security 83.02 83 /
File Tags 83.05 83 /
Frame Gambar (Tembaga) 83.06 83 /
Gong 83.06 83 /
Guard Bolt 83.02 83 /
Hinges/ Engsel 83.02 83 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 97 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Hook (Assorted) 83.02 83 /
Letter Clips 83.05 83 /
Money Box Of Basemetal 83.03 83 /
Paper Clips 83.05 83 /
Paper Fasteners 83.05 83 /
Penyangkut Pintu/ Door Hooks 83.02 83 /
Spring Lever 83.05 83 /
Toilet Roll (Holder) 83.02 83 /
Trophy of Aluminum 83.06 83 /
Trophy of Metal 83.06 83 /
Trousers Hook 83.08 83 /
Wall Hook 83.02 83 /

Machinery, Mechanical Appliances & Parts Thereof.

Air-Conditioning 1.0 hp 84.15 84 /
Air-Conditioning 1.5 hp 84.15 84 /
Air-Conditioning 2.0 hp 84.15 84 /
Air-Conditioning 2.5 hp 84.15 84 /
Air-Conditioning exceeding 2.5 hp 84.15 84 /
Baby Scale 84.23 84 /
Bakery Oven 84.17 84 /
Barcode readers 84.71 84 /
Beverage Cooler 84.18 84 /
Biscuit Oven 84.17 84 /
Box Fan MISTRAL 84.14 84 /
Breast Pump 84.13 84 /
Bulldozer 84.29 84 /
Calculator 84.7 84 /
Carburettor 84.09 84 /
Ceiling Fan 3 blades 84.14 84 /
Ceiling Fan 4 blades 84.14 84 /
Ceiling Fan 5 blades 84.14 84 /
Ceiling Fan exceeding 5 blades 84.14 84 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 98 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Chiller 84.18 84 /
Clothes Dryer 84.21 84 /
Cold Water Dispenser 84.18 84 /
Computer Joystick 84.71 84 /
Computer Keyboard 84.71 84 /
Computer Mouse 84.71 84 /
Cooking Hood (With or Without Filter) 84.14 84 /
Cupreous Faucet (Taps) 84.81 84 /
Digital Copier 84.43 84 /
Dot Matrix Printers 84.43 84 /
Electrical Cooled Water Dispenser 84.18 84 /
Electrical Hole Puncher 84.72 84 /
Excavator 84.29 84 /
Exhaust Fan 84.14 84 /
Facsimile machines 84.43 84 /
Fire Extinguisher 84.24 84 /
Fork-lift trucks 84.27 84 /
Freezer 84.18 84 /
Gas Regulators 84.81 84 /
Hand Pellet trucks 84.27 84 /
Household Scale 84.23 84 /
Inkjet Printers 84.43 84 /
Jarum Mesin Jahit 84.52 84 /
Laptops 84.71 84 /
Laser Printers 84.43 84 /
Netbooks 84.71 84 /
Notebooks 84.71 84 /
Optical Mouse 84.71 84 /
Photocopier 84.43 84 /
Plastic Film Sealer 84.22 84 /
Portable Jack 84.25 84 /
Portable Sewing Machine 84.64 84 /
Portable Sprayers 84.24 84 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 99 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Refrigerator 84.18 84 /
Refrigerator 84.18 84 /
Scraper 84.29 84 /
Spray Gun 84.24 84 /
Standing Fan 84.14 84 /
Table Fan 84.14 84 /
Trolley Jack 84.25 84 /
Vacuum Pump 84.14 84 /
Wall Fan 84.14 84 /
Washing Machine 84.50 84 /
Water Filter Dispenser (Mineral Water) 84.21 84 /
Water Filter Dispenser (RO Water) 84.21 84 /

Electrical Appliances
Adaptor 85.04 85 /
Adaptor Cable 85.44 85 /
Aerial 85.29 85 /
Air Fryer 85.16 85 /
Aircond Remote Control 85.26 85 /
Alternator 85.11 85 /
Amplifier 85.18 85 /
Audio Cable 85.44 85 /
Autogate Remote Control 85.26 85 /
Battery 85.07 85 /
Battery Cable 85.44 85 /
Battery Holder With Connector 85.36 85 /
Blender 85.09 85 /
Bluray Player 85.21 85 /
Bread Maker 85.16 85 /
Burglar Alarm 85.31 85 /
Cable Socket 85.36 85 /
Cable Television Decoder Remote Control 85.26 85 /
Car Battery 85.07 85 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 100 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Car Charger Kit 85.04 85 /
CD Player 85.19 85 /
Cerek Elektrik/ Electric Kettle 85.16 85 /
Choke(Ballast) 85.36 85 /
Circuit Breaker 16A 85.36 85 /
Co-axial Cable 85.44 85 /
Coffee Maker 85.16 85 /
Compact Disc 85.23 85 /
Computer Hard Disk 85.23 85 /
Cordless Telephone 85.17 85 /
Crepe Maker 85.16 85 /
Digital Camera 85.25 85 /
Digital Photo Frame 85.28 85 /
Door Window Entry Alarm 85.31 85 /
DSLR Camera 85.25 85 /
DVD Player 85.21 85 /
DVD Remote Control 85.26 85 /
Dvd+R (W/Casing) 85.23 85 /
Dynamo for Bicycle 85.12 85 /
Earphone 85.18 85 /
Electric Cutter 85.09 85 /
Electric Hair Curler 85.16 85 /
Electric Iron 85.16 85 /
Electric Oven 85.16 85 /
Electric peelers 85.09 85 /
Electric Tooth Brushes 85.09 85 /
Electrical Cable 85.44 85 /
Electrical Hair Dryers 85.16 85 /
Electrical Horns 85.12 85 /
Electrical Shaver 85.10 85 /
Electrical Sirens 85.12 85 /
Electronic Bell 85.31 85 /
Electronic Cigarette 85.43 85 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 101 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Emergency Light Led 85.13 85 /
Fibre optic Cable 85.44 85 /
Filament Bulb 85.39 85 /
Fire Alarm 85.31 85 /
Flashlight/ Led Torch 85.13 85 /
Floor Scrubbing 85.09 85 /
Fluorescent Tube 85.39 85 /
Food Grinder 85.09 85 /
Food Processor 85.09 85 /
Food Steamers 85.16 85 /
Fuse 85.36 85 /
Gang Flush Switch 85.36 85 /
Hand Mixer 85.09 85 /
Handheld Wireless Microphone & Speaker 85.18 85 /
Handphone 85.17 85 /
Headphone 85.18 85 /
Home Diffuser 85.43 85 /
Hot Plate 85.16 85 /
Household Water Heater 85.16 85 /
Ice Cream Maker (For Domestic) 85.16 85 /
Immersion Heater 85.16 85 /
Induction Cooker 85.16 85 /
International Travel Adaptor 85.36 85 /
Juice Extractor 85.09 85 /
Kitchen Waste Disposers 85.09 85 /
LCD Display Monitor 85.28 85 /
Led Bulb 85.39 85 /
LED Monitor 85.28 85 /
Loudspeaker 85.18 85 /
Microphone 85.18 85 /
Microwave Oven 85.16 85 /
Mixer 85.09 85 /
Modem 85.17 85 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 102 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Money Detector 85.31 85 /
Monitor 85.28 85 /
Monitor (Direct use Computer) 85.28 85 /
MP3 Player 85.19 85 /
Mytv Remote Control 85.26 85 /
Pemukul Lalat (Fly Swatter) 85.09 85 /
Penangkap Lipas 85.43 85 /
Pendrive 85.23 85 /
Pet Hair Clipper Kit (Electrical) 85.1 85 /
Plug 85.36 85 /
Pocketsize Radio Cassette Player 85.27 85 /
Popcorn Cooker 85.16 85 /
Portable Radio 85.27 85 /
Primary Battery 85.06 85 /
Relay 85.36 85 /
Rice Cooker 85.16 85 /
Router 85.17 85 /
Sandwich Maker 85.16 85 /
Satelite Phone 85.17 85 /
Smartcard 85.23 85 /
Smoke Alarm 85.31 85 /
Socket 85.36 85 /
Soldering Machines 85.15 85 /
Sparking Plugs 85.11 85 /
Speaker 85.18 85 /
Steam Iron 85.16 85 /
Switch 85.36 85 /
Tea Maker 85.16 85 /
Television 85.28 85 /
Television Camera 85.25 85 /
Thumbdrive 85.23 85 /
Toaster 85.16 85 /
TV Remote Control 85.26 85 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 103 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Tweeter 85.18 85 /
Vacuum Cleaner 85.08 85 /
Vape 85.43 85 /
VCD Player 85.21 85 /
VCD Remote Control 85.26 85 /
Video Camera 85.25 85 /
Video Camera Recorder 85.25 85 /
Video Projector 85.28 85 /
Video Projector (Direct use Computer) 85.28 85 /
Web Camera 85.25 85 /
Windscreen Wiper 85.12 85 /
Wireless Speaker 85.18 85 /
Woofer 85.18 85 /

Vehicles
Adult Bicycle 87.12 87 /
All Terrain Vehicle (Atv) 87.03 87 /
Ambulance 87.03 87 /
Baby Stroller 87.15 87 /
Bicycle Band (Bicycle Saddle) 87.14 87 /
Bus 87.02 87 /
Bus Airport 87.02 87 /
Caravan 87.16 87 /
CBU Dumper Truck 87.04 87 /
Children Bicycle 87.12 87 /
CKD Dumper Truck 87.04 87 /
Coaster Bus 87.02 87 /
Concrete-mixer lorries 87.05 87 /
Crane lorries 87.05 87 /
Double Cab Pick up Truck CBU 87.04 87 /
Double Cab Pick Up Truck CKD 87.04 87 /
Electric Bicycle CBU 87.11 87 /
Electric Bicycle CKD 87.11 87 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 104 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Electric Motorcycle CBU 87.11 87 /
Electric Motorcycle CKD 87.11 87 /
Electric Self Balancing Cycle CBU 87.11 87 /
Electric Self Balancing Cycle CKD 87.11 87 /
Electrical Wheelchair 87.13 87 /
Exhibition Trailer 87.16 87 /
Fire Fighting Vehicles 87.05 87 /
Food Cart 87.16 87 /
Food Truck 87.04 87 /
Hand Trolley 87.16 87 /
Hearses Car (Kenderaan Jenazah) 87.03 87 /
Kereta Kuda/ Horse Carriage 87.16 87 /
Kereta Lembu/ Bullock Cart 87.16 87 /
Library Trailer 87.16 87 /
Lorry, Diesel 1 Tonne CBU 87.04 87 /
Lorry, Diesel 1 Tonne CKD 87.04 87 /
Lorry, Diesel 3 Tonne CBU 87.04 87 /
Lorry, Diesel 3 Tonne CKD 87.04 87 /
Lorry, Diesel 5 Tonne CBU 87.04 87 /
Lorry, Diesel 5 Tonne CKD 87.04 87 /
Lorry, Diesel 8 Tonne CBU 87.04 87 /
Lorry, Diesel 8 Tonne CKD 87.04 87 /
Lorry, Petrol 1 Tonne CBU 87.04 87 /
Lorry, Petrol 1 Tonne CKD 87.04 87 /
Minibus 87.02 87 /
Mobile Bank 87.05 87 /
Mobile Breakdown Lorries 87.05 87 /
Mobile clinics 87.05 87 /
Mobile drilling derricks 87.05 87 /
Mobile explosive production vehicles 87.05 87 /
Mobile Kitchen 87.05 87 /
Mobile Laboratory 87.05 87 /
Mobile Library 87.05 87 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 105 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Mobile Mosque 87.05 87 /
Mobile Office 87.05 87 /
Mobile Shop 87.05 87 /
Mobile Showroom 87.05 87 /
Mobile Truck Service 87.05 87 /
Mobile Vege Shop 87.05 87 /
Mobile Workshop Van 87.05 87 /
Mopeds less than 50cc CBU 87.11 87 /
Mopeds less than 50cc CKD 87.11 87 /
Motocar Hatchback CBU 87.03 87 /
Motocar Hatchback CBU Myvi 87.03 87 /
Motocar Hatchback CKD 87.03 87 /
Motocar Sedan CBU 87.03 87 /
Motocar Sedan CBU Proton Saga 87.03 87 /
Motocar Sedan CKD 87.03 87 /
Motocross motorcycles 250cc not exceeeding
87.11 87 /
500 CBU
Motocross motorcycles 250cc not exceeeding
87.11 87 /
500 CKD
Motocross motorcycles 500cc not exceeeding
87.11 87 /
800 CBU
Motocross motorcycles 500cc not exceeeding
87.11 87 /
800 CKD
Motocross motorcycles 50cc not exceeeding
87.11 87 /
250 CBU
Motocross motorcycles 50cc not exceeeding
87.11 87 /
250 CKD
Motorcycle 87.11 87 /
Motorcycle exceeding 150cc but not exceeding
87.11 87 /
200cc CBU
Motorcycle exceeding 150cc but not exceeding
87.11 87 /
200cc CKD
Motorcycle exceeding 200cc but not exceeding
87.11 87 /
250cc CBU

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 106 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Motorcycle exceeding 200cc but not exceeding
87.11 87 /
250cc CKD
Motorcycle exceeding 200cc but not exceeding
87.11 87 /
500cc CBU
Motorcycle exceeding 200cc but not exceeding
87.11 87 /
500cc CKD
Motorcycle exceeding 200cc but not exceeding
87.11 87 /
800cc CBU
Motorcycle exceeding 200cc but not exceeding
87.11 87 /
800cc CKD
Motorcycle exceeding 50cc but not exceeding
87.11 87 /
150cc CKD
Motorcycle exceeding 800cc CBU 87.11 87 /
Motorcycle exceeding 800cc CKD 87.11 87 /
Motorcycle less than 50cc CBU 87.11 87 /
Motorcycle less than 50cc CKD 87.11 87 /
Motorhome 87.03 87 /
Motorised bicycles less than 50cc CBU 87.11 87 /
Motorised bicycles less than 50cc CKD 87.11 87 /
Multipurpose Vehicle (MPV) CBU 87.03 87 /
Multipurpose Vehicle (MPV) CKD 87.03 87 /
Multipurpose Vehicle CBU Exora 87.03 87 /
Not Electrical Wheelchair 87.13 87 /
OKU Motorised Carrier 87.13 87 /
Outside Broadcast Van 87.05 87 /
Pocket Motorcycle less than 50cc CBU 87.11 87 /
Pocket Motorcycle less than 50cc CKD 87.11 87 /
Quadricycle 87.12 87 /
Racing Bicycle 87.12 87 /
Self-propelled Snowflow 87.05 87 /
Sesspool emptiers 87.05 87 /
Sparepart for Bicycle 87.14 87 /
Sparepart for Bus 87.08 87 /
Sparepart for Lorries 87.08 87 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 107 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Sparepart for Motorcar 87.08 87 /
Sparepart for Motorcycle 87.14 87 /
Sport Car (Eg: Ferrari) 87.03 87 /
Sport Utility Vehicle (SUV) CBU 87.03 87 /
Sport Utility Vehicle (SUV) CKD 87.03 87 /
Sport Utility Vehicle SUV Kembara 87.03 87 /
Spraying lorries 87.05 87 /
Street cleaning vehicles 87.05 87 /
Tandem Bicycle 87.12 87 /
Tanker Trailer 87.16 87 /
Tote Van for Racecourses 87.05 87 /
Trailer 87.16 87 /
Tricycle (Beca) 87.12 87 /
Wheel barrow 87.16 87 /
Wheel Stall 87.16 87 /

Aircraft & Spacecraft

Aeroplane 88.02 88 /
Cruise Ships 88.01 88 /
Ferry Boat 88.01 88 /
Glider 88.01 88 /
Hang Glider 88.01 88 /
Helicopter 88.02 88 /
Hot Air Ballons 88.01 88 /
Parachute 88.04 88 /

Ships & Boats

Canoe 89.03 89 /
Sailboats 89.03 89 /
Yatch 89.03 89 /

Instruments

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 108 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Analytical Balance 90.16 90 /
Binocular 90.05 90 /
Cinematographic Camera Lenses 90.01 90 /
Compass 90.14 90 /
Contact Lenses 90.01 90 /
Design Ruler 90.17 90 /
Disposable Syringes 90.18 90 /
Flexible Curve Ruler 90.17 90 /
Geometric Ruler Set 90.17 90 /
Goggles 90.04 90 /
Instant Print Cameras (Instax) 90.06 90 /
Instrument Box Set 90.17 90 /
Magnifier Glass (Kanta Pembesar) 90.13 90 /
Math Set 90.17 90 /
Monocular 90.05 90 /
Optical Microscopes 90.11 90 /
Optical Telescopes 90.05 90 /
Photographic Camera Lenses 90.01 90 /
Photographic Flashlight 90.06 90 /
Projection Screens 90.10 90 /
Projectors Lenses 90.01 90 /
Protector Ruler 90.17 90 /
Rangefinder 90.15 90 /
Ruler Of Plastic 90.17 90 /
Ruler Of Wood 90.17 90 /
Rulers 90.17 90 /
Safety Goggle 90.04 90 /
Spectacle Lenses 90.01 90 /
Spectacles Frame 90.03 90 /
Stereoscopic Microscopes 90.11 90 /
Sunglasses / Shades 90.04 90 /
Tailoring Tape 90.17 90 /
Telescopes 90.13 90 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 109 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Theodolite 90.15 90 /
Thermometer 90.25 90 /

Watches
Braille watch 91.02 91 /
Clock Cases 91.12 91 /
Panel Clock 91.04 91 /
Pocket-watch 91.02 91 /
Stop-watch 91.02 91 /
Time Recorder 91.06 91 /
Wall Clock 91.05 91 /
Watch Cases 91.11 91 /
Watch Straps 91.13 91 /
Wrist-watch 91.02 91 /

Musical Instruments
Accordian 92.02 92 /
Angklung 92.06 92 /
Bugal 92.05 92 /
Clarinet 92.02 92 /
Cymbals 92.06 92 /
Drum 92.06 92 /
Electric Accordian 92.07 92 /
Electric Guitar 92.07 92 /
Electric Organ (Musical) 92.07 92 /
Electric Piano 92.07 92 /
Flute 92.02 92 /
Gamelan 92.06 92 /
Gong 92.06 92 /
Guitar 92.02 92 /
Harmonica 92.02 92 /
Harmonium 92.02 92 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 110 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Nylon String 92.09 92 /
Organ (Musical Instruments) 92.02 92 /
Piano 92.01 92 /
Saxophone 92.02 92 /
String (Musical Instruments) 92.09 92 /
Tambourines 92.06 92 /
Trumpets 92.02 92 /
Ukulele 92.02 92 /
Violin 92.02 92 /
Vuvuzela 92.05 92 /
Wisel 92.08 92 /
Xylophone 92.06 92 /

Furniture
Almari Buku/ Book Cabinets 94.03 94 /
Almari Hiasan/ Display Cupboard 94.03 94 /
Almari Pakaian (Wardrobe) 94.03 94 /
Almari Sudut 94.03 94 /
Baby Carseat 94.01 94 /
Bangku/ Bench 94.01 94 /
Bar Counter 94.03 94 /
Barber Chair 94.02 94 /
Bedspread 94.04 94 /
Boltster 94.04 94 /
Cabinet Deoderiser 94.03 94 /
Coat Stand/ Tree 94.03 94 /
Commodes Chair 94.02 94 /
Cushion 94.04 94 /
Dentist Chair 94.02 94 /
Kabinet Television 94.03 94 /
Katil 94.03 94 /
Kerusi Kenderaan/ Vehicle Seat 94.01 94 /
Kerusi/ Chair 94.01 94 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 111 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Kitchen Cabinet 94.03 94 /
Kitchen Island 94.03 94 /
Lampu Meja/ Table Lamp 94.05 94 /
Led Lamp 94.05 94 /
Mattress 94.04 94 /
Mattress Protector 94.04 94 /
Meja Komputer/ Computer table 94.03 94 /
Meja Kopi/ Coffee Table 94.03 94 /
Meja Makan/ Dining Table 94.03 94 /
Meja Sisi/ Side Table 94.03 94 /
Meja Solek/ Dressing Table 94.03 94 /
Metal Furnitures In Office 94.03 94 /
Newspaper Stand 94.03 94 /
Pet Bed With Metal Frame 94.03 94 /
Pet Bed With Plastic Frame 94.03 94 /
Pillow 94.04 94 /
Prayer Altar 94.03 94 /
Quilt 94.04 94 /
Rak Buku/ Bookshelves 94.03 94 /
Rak Kasut/ Shoes Rack 94.03 94 /
Sensor Light 94.05 94 /
Serving Trolley 94.03 94 /
Sleeping Bag 94.04 94 /
Sofa 94.01 94 /
Sofa Bed 94.01 94 /
Spring Bed 94.04 94 /
Tank Cupboard Of Plastic 94.03 94 /
Tank Cupboard Of Wood 94.03 94 /
Tank Stand Of Plastic 94.03 94 /
Tank Stand Of Wood 94.03 94 /
Towel Rack 94.03 94 /
Umbrella Stand 94.03 94 /
Vivarium Cupboard Of Plastic 94.03 94 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 112 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Vivarium Cupboard Of Wood 94.03 94 /
Vivarium Stand Of Plastic 94.03 94 /
Vivarium Stand Of Wood 94.03 94 /
Wooden Screen 94.03 94 /

Toys, Games & Sport Equipments

Alphabet For Kids 95.03 95 /
Android Wireless Gamepad 95.04 95 /
Animal Toys 95.03 95 /
Arcade Games 95.04 95 /
Arcade Video Games Machines 95.04 95 /
Armor Heroes 95.03 95 /
Babies Bath Toys 3'S 95.03 95 /
Badminton Rackets 95.06 95 /
Badminton Set Toys 95.03 95 /
Barbie Doll 95.03 95 /
Billiards/ Pool 95.04 95 /
Billionaire (Board Game) 95.03 95 /
Blocks Toys 95.03 95 /
Blow Out Dragon 5In 1 95.03 95 /
Bola Baling/ Handball Ball 95.06 95 /
Bola Dodgeball/ Dodgeball Ball 95.06 95 /
Bola Kriket/ Cricket Ball 95.06 95 /
Bola Lisut/ Baseball Ball 95.06 95 /
Bola Petanque/ Petanque Ball 95.06 95 /
Bola Rugby/ Rugby Ball 95.06 95 /
Bola Sepak/ Football Ball 95.06 95 /
Bola Squash/ Squash Ball 95.06 95 /
Bola Takraw/ Takraw Ball 95.06 95 /
Bola Tampar/ Volleyball Ball 95.06 95 /
Bola Tenis/ Tennis Ball 95.06 95 /
Bow And Arrow (Archeries) 95.06 95 /
Brick Game 95.04 95 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 113 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Bubble 95.03 95 /
Bubbles Toy Gun 95.03 95 /
Building Blocks (Eg. Lego) 95.03 95 /
Bus Station Toys 95.03 95 /
Camera Toys 95.03 95 /
Car Toys 95.03 95 /
Carrom 95.04 95 /
Casing For Video/Computer Game Controller 95.04 95 /
Chess Game 95.04 95 /
Chinese Checkers 95.04 95 /
Chinese Chess 95.04 95 /
Cleaning Ball 95.03 95 /
Congkak 95.04 95 /
Construction Machine Toys 95.03 95 /
Cooking Play Set Toys 95.03 95 /
Counting For Kids 95.03 95 /
Cricket Pad 95.06 95 /
Cross Fire Game 95.04 95 /
Crossbow 95.06 95 /
Dadu/ Dice 95.04 95 /
Dam Aji 95.04 95 /
Dam Ular 95.04 95 /
Dance Baby Solar Energy 95.03 95 /
Dart 95.04 95 /
Deformation S/Styles Super Action Toys 95.03 95 /
Doctor'S Tools Set Toys 95.03 95 /
Doll 95.03 95 /
Donkey Card 95.04 95 /
Dream House Set 95.03 95 /
Dream Jewelry Set Toys 95.03 95 /
Dream Rattles Series 95.03 95 /
Egg Toy 95.03 95 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 114 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Electronic Table Games System (Etg) 95.04 95 /
Electronic Table Games System With
95.04 95 /
Component Comprised
Finger Skate Board 95.03 95 /
Fish-Hooks 95.07 95 /
Fishing Catapults 95.07 95 /
Fishing Hook 95.07 95 /
Fishing Landing / Butterfly Nets 95.07 95 /
Fishing Lure 95.07 95 /
Fishing Pole 95.07 95 /
Fishing Reels 95.07 95 /
Fishing Rod/ Joran 95.07 95 /
Fishing Rods And Tackle 95.07 95 /
Fishing Stone/ Batu Pancing (Ladung) 95.07 95 /
Fishing Storage Net 95.07 95 /
Fishing Toys 95.03 95 /
Flight Chess Game 95.04 95 /
Fly Chess 95.04 95 /
Football Toys 95.03 95 /
Fun Play Card 95.04 95 /
Funny Bath Toys 4'S 95.03 95 /
Game Card 95.04 95 /
Go S/Simulating Toys 2277 95.03 95 /
Golf Ball 95.06 95 /
Golf Clubs / Sets 95.06 95 /
Guitar Toys 95.03 95 /
Guli/ Marble 95.03 95 /
Hand Toys 95.03 95 /
Happy Family Card 95.04 95 /
Helicopter Toys 95.03 95 /
House Style 95.03 95 /
Ice Skate 95.06 95 /
Jaws Playing Cards 101A 95.04 95 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 115 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Joiner'S Tool Set Toys 2944 95.03 95 /
Kaili Toys 8'S 95.03 95 /
Kitchen Set Toys 95.03 95 /
Letter & Number 95.03 95 /
Lizard Toys 95.03 95 /
Machine Of Kind Used In Amusemant Arcade 95.04 95 /
Mahjong 95.04 95 /
Medical Set Toys 95.03 95 /
Millionaire Game Set 95.03 95 /
Monopoly 95.03 95 /
Monster 95.03 95 /
Music Tambourine Toys 95.03 95 /
Net (Sport Related Other Than Table Tennis) 95.06 95 /
Net For Table Tennis 95.06 95 /
Old Maid Card 95.03 95 /
Party Balloon 95.03 95 /
Party Favors 95.05 95 /
Party Mask 95.05 95 /
Party Palm 95.05 95 /
Party Popper 95.05 95 /
Party Set 95.05 95 /
Pedang (Toys) 95.03 95 /
Pin Tables 95.04 95 /
Ping Pong Ball 95.06 95 /
Ping Pong Bat 95.06 95 /
Ping Pong Gun 95.03 95 /
Ping Pong Table 95.06 95 /
Pistol (Toys) 95.03 95 /
Plane (Toys) 95.03 95 /
Playing Card 95.04 95 /
Police Car Toys 95.03 95 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 116 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Police Gun Man Toys 95.03 95 /
Princess Bubbles Gun 95.03 95 /
Puzzle 95.03 95 /
Racing Motor 95.03 95 /
Rattle Toys 95.03 95 /
Reading & Writing Book 95.03 95 /
Recorder (Seruling) 95.03 95 /
Robot 95.03 95 /
Roller Blade 95.06 95 /
Roller Skates 95.06 95 /
Royal Plastic Playing Card 95.04 95 /
Sahibba 95.04 95 /
Saidina 95.04 95 /
Sailboards 95.06 95 /
Scooter 95.03 95 /
Scrabble 95.04 95 /
Shoot Gun (Toy) 95.03 95 /
Shuttlecock 95.06 95 /
Skipping Rope 95.03 95 /
Slimy Slime 95.03 95 /
Snake & Ladder 95.04 95 /
Snap Card 95.04 95 /
Snipper (Toys Gun) 95.03 95 /
Snooker 95.04 95 /
Snooker Toys 95.03 95 /
Snooker W/Championship Toys 95.03 95 /
Snow Spray 95.05 95 /
Softball Bat 95.06 95 /
Special Table For Mahjung 95.04 95 /
Spring Grip Dumb Bells 95.06 95 /
Squash Rackets 95.06 95 /
Star Fighter 95.03 95 /
Street Racing Toys 95.03 95 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 117 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Study Baby 95.03 95 /
Super Hero 95.03 95 /
Super Police Set 95.03 95 /
Super UFO Gun 95.03 95 /
Super Yoyo Toys 95.03 95 /
Supercmbat Zone Toys 95.03 95 /
Superhero Wild Force Toys 95.03 95 /
Tennis Rackets 95.06 95 /
Top Space War Gun Toys 95.03 95 /
Toy Box (Music Box Without Doll) 95.03 95 /
Toy Cameras 95.03 95 /
Toy Gun 1'S 95.03 95 /
Toy Story 95.03 95 /
Toy Water Gun 95.03 95 /
Toys Airplane 95.03 95 /
Toys For Baby 95.03 95 /
Toys Skate 95.03 95 /
Toys Transformers 95.03 95 /
Toys Truck 95.03 95 /
Toys Tutelary 95.03 95 /
Toys Vanguard Fighters 95.03 95 /
Ultraman Toy 95.03 95 /
Uno Stacko 95.04 95 /
Water Game 95.04 95 /
Water Gun 95.03 95 /
White Dice 95.04 95 /
Wind Blue Box 95.03 95 /
Word Board 15X20Cm (Game) 95.04 95 /
Yoyo 95.03 95 /

Miscellaneous manufactured articles.

Ball Pen 96.08 96 /
Berus Dawai Kayu 96.03 96 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 118 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Berus Gigi 96.03 96 /
Berus Kasut/ Shoe Brush 96.03 96 /
Berus Plastik/ Plastic Brush 96.03 96 /
Berus Tandas/ Toilet Brush 96.03 96 /
Besom (Penyapu) 96.03 96 /
Bipods 96.20 96 /
Black Board 96.10 96 /
Bottle Brush 96.03 96 /
Broom 96.03 96 /
Broom Head 96.03 96 /
Brush Cloth (Plastic) 96.03 96 /
Brush Set 96.03 96 /
Button 96.06 96 /
Ceiling Broom 96.03 96 /
Chinese Brush / Caligraphy Brush 96.03 96 /
Cigarette Cases of Ivory 96.01 96 /
Cigarette Lighter 96.13 96 /
Cleaning Brush 96.03 96 /
Clip Button 96.06 96 /
Cloth Brush 96.03 96 /
Color Pen 96.08 96 /
Colour Pencils 96.09 96 /
Comb 96.15 96 /
Comb 2 In 1 96.15 96 /
Copper Hand Brush 96.03 96 /
Cosmetic Brushes 96.03 96 /
Curling Hair Clip 96.15 96 /
Curved Brush 96.03 96 /
Diapers (Adult) 96.19 96 /
Diapers (Children) 96.19 96 /
Disposable Diapers 96.19 96 /
Disposable Diapers For Cats And Dogs 96.19 96 /
Disposable Underwear 96.19 96 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 119 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Drawing Chalks 96.09 96 /
Drip Dry Inkpad 96.12 96 /
Electronic Lighter 96.13 96 /
Eyeshadow Applicator 96.03 96 /
Feather Duster 96.03 96 /
Finger Toothbrush 96.03 96 /
Flower Hair Grips 96.15 96 /
Gel Pen 96.08 96 /
Gelatin Capsule 96.02 96 /
Hair Brush 96.03 96 /
Hair Clip 96.15 96 /
Hair Curler 96.15 96 /
Hair Pin 96.15 96 /
Hair Ring 96.15 96 /
Hair Slides 96.15 96 /
Hand Brush 96.03 96 /
Hand Sieve 96.04 96 /
Highlight Pen 96.08 96 /
Hookah 96.14 96 /
Lampin/ Napkin 96.19 96 /
Lumograph Pencil 96.09 96 /
Magic Colour Pens 96.08 96 /
Mannequin 96.18 96 /
Marker Pen 96.08 96 /
Mechanical Pencil 96.09 96 /
Monopod 96.20 96 /
Mop 96.03 96 /
Mop & Spin Bucket 96.03 96 /
Numbering Stamp 96.11 96 /
Nursing Pad 96.19 96 /
Ornamental Articles of Ivory 96.01 96 /
Paint Roller 96.03 96 /
Painting Brush 96.03 96 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 120 of 121
NAME OF GOODS HEADING CHAPTER EXEMPTED 5% 10%
Pantyliner 96.19 96 /
Pen Holder/ Stand 96.08 96 /
Pencil 96.09 96 /
Pencil Lead 96.09 96 /
Penyapu Lidi (Kelp Leaf Broom) 96.03 96 /
Pet Brush 96.03 96 /
Pet Comb Of Any Materials 96.15 96 /
Powder-puff 96.16 96 /
Ribbons (Typewriter/ Printer) 96.12 96 /
Set Butang Baju 96.06 96 /
Shoes Brush 96.03 96 /
Sikat Rambut/ Hair Comb 96.15 96 /
Slates for School 96.10 96 /
Smoking Pipe 96.14 96 /
Spray Mop, Not Motorised 96.03 96 /
Stabilo Pen 308 (R) 40'S 96.08 96 /
Stamp Pad 96.12 96 /
Tailor Dummy 96.18 96 /
Tampon 96.19 96 /
Tobacco Jar of Ivory 96.01 96 /
Toilet Spray 96.16 96 /
Travel Kit Toilettries 96.05 96 /
Tripod 96.20 96 /
Tuala Wanita 96.19 96 /
Vacuum Flask 96.17 96 /
Vacuum Jar 96.17 96 /
Wax Crayon 96.09 96 /
White Board 96.10 96 /
Zipper 96.07 96 /

This Guide merely serves as information.

Please refer to Sales Tax (Goods Exempted From Tax) Order 2018 and Sales Tax (Rates of Tax) Order 2018. Page 121 of 121